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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

ABA transit number :
A number on a check,... A number on a check, part of a code developed and used by the American Bankers Association. The transit number is used to aid the banks when clearing the checks, by signifying the financial institution as well as the Federal Reserve Bank used by that institution. This number is found near the upper right corner, and appears in the form of a fraction with a numerator and denominator. The numerator indicates the region where the bank is located, as well as the branch number. The denominator consists of the first four numbers of the routing number found at the bottom left of the check.

ABC analysis :
Analysis of a range ... Analysis of a range of items which have different levels of significance and should be handled or controlled differently. It is a form of Pareto analysis in which the items (such as activities, customers, documents, inventory items, sales territories) are grouped into three categories (A, B, and C) in order of their estimated importance. 'A' items are very important, 'B' items are important, 'C' items are marginally important. For example, the best customers (typically 20 percent of the total number of customers) who yield highest revenue (typically 80 percent of the total revenue) are given the 'A' rating, are usually serviced by the sales manager, and receive most attention. 'B' and 'C' customers warrant progressively less attention and are serviced accordingly.

ACCOUNTS RECEIVABLE RESERVE:
a reserve against bad... a reserve against bad debt. See also RESERVE and RESERVE ACCOUNTS.

accredited investor :
US Securities & Exchang... US Securities & Exchange Commission (SEC) term for a person who has individual or joint (with her or her spouse) net worth of over one million dollars, or whose individual annual income exceeded $200,000 ($300,000 in case of joint income with the spouse) in each of the two most recent years and there is a reasonable expectation of maintaining the same income level in the current year. An accredited investor is exempt from being counted as one of the maximum 35 investors in a private limited partnership. He or she, however, must invest at least $150,000 in the partnership and the invested sum must not exceed 20 percent of his or her net worth.

 

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