CHURN RATE is the percentage of customers (e.g., cellular telephone subscribers) that cancels their service per month.
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.
PRE-OPERATING COSTS are costs that are deferred until the related assets are ready for revenue service at which time the costs are charged to operations.
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