ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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NEGATIVE AMORTIZATION Definition
NEGATIVE AMORTIZATION is a loan repayment schedule in which the outstanding principal balance of the loan increases, rather than amortizing, because the scheduled monthly payments do not cover the full amount required to amortize the loan. The unpaid Interest is added to the outstanding principal, to be repaid later.
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PORTFOLIO is a term for describing all the investments that an entity owns. A diversified portfolio contains a variety of investments.
FIELD TRIAL is a test of the performance of a new product under the conditions under which it is intended be used.