COST OF DEBT is interest rate times 1 minus the marginal tax rate (because interest is a tax deduction). An increase in the tax rate decreases the cost of debt.
CIA, in accounting, is an acronym for Certified Internal Auditor; or, Cash in Advance.
ACTIVE is a a security eligible for the OTC Bulletin Board (OTCBB) that meets the frequency of quotation requirement or the so-called "piggyback" exception. Once the frequency of quotation or piggyback exception has been satisfied, authorized participants may register on-line in a security. As long as the security remains active, any participant may quote the security without a Form 211 submission.
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