ADJUSTMENTS TO INCOME Definition

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ADJUSTMENTS TO INCOME are all tax code allowable increases/(deductions) to income that are not already accounted for.

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SPECIAL DEPRECIATION are governmental tax incentive measures intended to help achieve a variety of policy objectives including support for certain regions or certain types of firms by offering tax incentives through depreciation bonuses.

YIELD TO CALL is the effective annual rate of return a bond earns assuming it is held until the bond's call date, not maturity, and is called (bought) by the issuer at a specific price (call price).

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