BLUE CHIP Definition

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BLUE CHIP is a stock considered to be of lowest risk with regard to dividend income and capital value.

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AMORTIZATION EXPENSE is the allocation to expenses of the cost of an intangible asset such as goodwill, a patent, bond issue costs, etc.

PIGGYBACK, dependent upon usage, can mean: 1. On the back or shoulder or astraddle on the hip; 2. Two lenders participating in the same loan (piggyback loan) 3. Unauthorized access to a data processing system via an authorized users legitimate connection (piggyback entry) 4. Haul by railroad car; 5. SEC registration of existing holdings of shares in a corporation combined with an offering of new public shares (piggyback registration) 6. Rights that entitle an investor to register and sell his or her stock whenever the company conducts a public offering (piggyback rights).

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