AMT BOND is a municipal bond issue used to fund qualified private activity projects such as pollution control facilities or student loans. AMT bonds are taxed as public-purpose municipals, except when an entity pays the alternative minimum tax, in which case the bond is taxed at the full AMT rate.
EXTERNAL DEBT is the total private and public debt owed by a country to individuals, households, firms, and governments in other countries.
CASTING, in accounting, is the summing of a column of figures.
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