ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DECRETION is a decrease. See also ACCRETION.
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DEPRECIATION REVERSAL is the reversal of a depreciaton amount in the depreciation reserve account.
INTEREST ONLY (IO),in securities, is the interest only portion of a stripped mortgage-backed security. For IO securities, all of the interest distribution is due to the registered holder based on the current face value of the underlying mortgage-backed security.