SPIN-OFF is a type of corporate reorganization in which the original corporation transfers some of its assets to a newly formed corporation. In exchange for the spun off assets, the original corporation receives all of the new corporations capital stock, which it then distributes to its shareholders as a property dividend.
COST-OF-LIVING LEASE is a lease where yearly increases are tied to the cost of living index.
STOCK is a. a certificate documenting the shareholders ownership in a corporation; or, b. the merchandise that an entity has on hand or in inventory.
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