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Adjustable rate mortgage (ARM):
An adjustable... An adjustable rate mortgage is a long-term loan you use to finance a real estate purchase, typically a home. Unlike a fixed-rate mortgage, where interest rate remains the same for the term of the loan, the interest rate on an ARM is adjusted, or changed, during its term.

acceptance letter of credit (L/C) :
Unlike a normal L/C,... Unlike a normal L/C, this type of documentary credit does not promise to pay the beneficiary immediately upon presentation of the customary documents, but has the additional requirement of a time or term draft drawn on a named bank.

ACTIVITY BASED MANAGEMENT (ABM) :
converts Activity Base... converts Activity Based Costing (ABC) into a system to manage an organization. Activity Based Management not only focuses on product, service, customer, channel costing, it also emphasizes: cost drivers (root cause analysis), action plans to improve to achieve strategic objectives, and, performance measures for activities and processes.

ABOVE THE LINE,:
the individual, is a t... the individual, is a term derived from a solid bold line on Form 1040 and 1040A above the line for adjusted gross income. Items above the line prior to coming to adjusted gross income, for example, can include: IRA contributions, half of the self-employment tax, self-employed health insurance deduction, Keogh retirement plan and self-employed SEP deduction, penalty on early withdrawal of savings, and alimony paid. A taxpayer can take deductions above the line and still claim the standard deduction

 

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