YIELD TO MATURITY Definition

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YIELD TO MATURITY (YTM) is the rate of return the investor will earn if a bond is held to maturity.

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OPENING BALANCE is the balance of an account at the start of an accounting period.

CONTRACT ALLOWANCE is the limit set within an agreement as to what is the maximum allowed of any given item covered under contract, e.g., home construction with a builder may have allowances or "limits" set in your contract that tell you how much the price of your house "allows" for things such as floor coverings, countertops, and cabinets.

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