BALLOON PAYMENT Definition

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BALLOON PAYMENT is a final loan payment that is considerably higher than prior regular payments, in order to pay off the loan.

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RIGHTS, generally, is an entitlement to something, whether to concepts like justice and due process or to ownership of property or some interest in property, real or personal. In securities, it is a securities offering that gives the stockholder an option to purchase additional shares at a predeter­mined price. Frequently, the stock can be traded with the rights attached.

DEPRECIABLE COST is fixed asset cost that is subject to depreciation. Depreciable cost equals acquisition cost less salvage value.

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