COA Definition

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COA, in accounting, means Chart Of Accounts or Cost of Acquisition.

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BLOCK TRADE is a purchase or sale of a large quantity of stock of 10,000 shares or more. For purposes of NASD Rule 6541 regarding Limit Order Protection, a block trade is defined as one for 10,000 shares or more and greater than $20,000 in value.

RESIDUAL INCOME is income from efforts which continue to generate revenue over time without requiring any additional effort (e.g., a stream of future royalty payments from a book).

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