CHURNING Definition

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CHURNING, in securities, is the frequent trading of an account in order to generate commissions.

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STATED VALUE is the per share value sometimes assigned to no-par stock by the corporation.

PERIOD COST is an expense that is not inventoriable; it is charged against sales revenues in the period in which the revenue is earned (e.g., SG&A is a period cost). Also called period expense.

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