A computed quantity of the value of an asset expressed in terms of a quantity of another asset that is usually in the same class. For example, a deposit interest rate is the amount of interest earned per year on a certificate of deposit, while a forex rate is the value of a single unit of Base Currency expressed in units of a counter currency.
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fixed rate
accelerated depreciation
hold down
growth stock
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Public Company Accounting Oversight Board (PCAOB)
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