Accretion

Accretion Treated as interest Accretion is adjusting the cost basis of original issue bond that was bought at discount (accretion is treated as interest) ...

Accretion (finance) In finance, accretion is the change in the price of a bond bought at a discount between the original price and the par value of the bond.

ACCRETION OF DISCOUNT - An accounting process by which the book value of a security purchased at a discount from par is increased during the security's holding period.

Accretion: Accretion is an accounting method for the income associated with a zero coupon security, where the difference between the discounted purchase price and the par (face) value of the security is credited to an income account.

Accretion (of a discount) (click for more details) Cash discount (click for more details) Deep-discount bond (click for more details) Discount bond (click for more details) Discount Convertible (click for more details) ...

accretion bond Often the last tranche in a CMO, the accretion bond, or Z-tranche, receives no cash payments for an extended period of time until the previous tranches are retired.

Accretion A method of adjusting a taxpayer's cost basis of a bond bought at an original issue discount. The annual accretion is treated as interest for tax purposes. See also Original Issue Discount, Constant Yield, and Straight-line.

Accretion (of a discount) In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.

Accretion Bond (USA) The last payment of a CMO (collateralized mortgage obligation bond). It has higher face value than the previous tranches due to the periodically accrued interest that was added to the principal through the lifetime of the CMO.

Accretion: The process of adjusting the cost of a bond purchased at a discount. Only original-issue discount municipal bonds are accreted.

See: Accretion; Discount; Maturity Date; New Issue; Par; Zero Coupon Security ...

[TMAC] accretion of discount A straight-line accumulation of capital gains on discount bonds in anticipation of being paid par at maturity.

accretion See 'accretion.' accretive Growing in size by external addition. Often used to refer to an acquisition which is expected to increase earnings per share.

Absorbed Abusive Tax Shelter Accelerated Cost Recovery System Accelerated Depreciation Acceleration Clause Accommodation Trading Accommodative Monetary Policy Account Executive Account Reconciliation Account Statement Accredited Investor Accretion ...

deposition appears in the definitions of the following terms: accretion and discovery deposition appears in these other term: acid deposition This content can be found on the following page: ...

2: In a bond bought at a premium, it is a method of reducing a taxpayer's cost basis (vs. Accretion). 3: Amortization also applies to debt reduction through periodic payments of principal and interest sufficient to pay off a loan by maturity.

A zero coupon bond generally increases in value as it approaches maturity, and the return comes solely from its appreciation. The dollar amount difference between the purchase price and the maturity value represents the yield or accretion value.

their terms but are sold at a discount from their face value. A zero coupon bond generally increases in value as it approaches maturity. The dollar amount difference between the purchase price and the maturity value represents the yield or accretion ...

See also: Count, Discount, Bond, Trade, Trading