AVAILABLE FOR SALE Definition

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AVAILABLE FOR SALE is a term that means exactly what is says, i.e. an asset is available for purchase and transfer of ownership upon reaching an agreed upon price.

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PICKUP, in securities, is the higher yield obtained in a swap transac­tion-that is, the improved yield on the item being purchased relative to the selling yield on the security being liquidated.

LAND, in terms of accounting, is the value of real estate less the value of improvements, e.g. buildings.

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