Abenomics: Definition, History, and Shinzo Abe’s Three Arrows
Abenomics is the informal name for the economic program launched by Japanese prime minister Shinzo Abe after he returned to office in December 2012.…
Activity-Based Costing Explained: Method, Benefits, and Real-Life Example
• Activity‑based costing (ABC) is a method for assigning overhead and other indirect costs to products or services by linking those costs to the…
Activity-Based Budgeting (ABB)? How It Works and Example
• Activity‑Based Budgeting (ABB) is a budgeting method that builds the budget from the bottom up by estimating the planned volume of business activities…
AARP: Overview, Affiliates, Lobbying for Members Age 50+
AARP is a U.S.-based nonprofit organization that focuses on the interests of people aged 50 and older. It combines member services (discounts, publications, insurance…
Average Annual Return (AAR): Definition, Calculation, and Example
• Average annual return (AAR) is the simple arithmetic average of a fund’s yearly total returns over a stated period (for example, 3-, 5-,…
Average Annual Growth Rate (AAGR): Definition and Calculation
• Average Annual Growth Rate (AAGR) is the arithmetic mean of a series of periodic growth rates, expressed as a percentage. It measures the…
AAA Credit Rating Explained: Definition, Criteria, and Bond Types
• An AAA (or Aaa at Moody’s) credit rating is the top score a major rating firm gives to a bond issuer. It signals…
China A-Shares: Definition, History, Vs. B-Shares
• Definition: China A‑shares are equity shares of companies incorporated in mainland China that are listed and traded on the two domestic exchanges—the Shanghai…
A-B Trust: Definition, How It Works, and Tax Benefits
An A‑B trust is a form of joint revocable trust used by married couples to reduce federal estate taxes when the first spouse dies.…
80 10 10 Mortgage
An 80-10-10 mortgage is a financing arrangement in which a homebuyer uses two simultaneous loans plus a cash down payment to reach 100% of…