BRADY BONDS Definition

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BRADY BONDS were issued by the Mexican government as part of its 1990 debt restructuring. Named after James Brady.

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UNIFORM CAPITALIZATION RULES (UNICAP), in the U.S., is a method of valuing inventory for tax purposes that requires capitalization of direct costs, e.g. material and labor, and an allocable portion of indirect costs that benefit or are incurred because of production or resale activities. Certain expenses must be included in the basis of the property or in inventory costs rather than currently deducted. These costs are then recovered through depreciation or amortization or as cost of goods sold.

NONISSUER means all entities except for those that register their securities with the SEC.

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