DR, in accounting, is an acronym for Debit Record. See DEBIT RECORD.
ACCRETION is the adjustment of the difference between the price of a bond purchased at an original discount and the par value of the bond; or, asset growth through internal growth, expansion or natural causes, e.g. the aging of wine or growth of timber/trees.
CONVERTIBLE BOND is a bond that can be converted to other securities under certain conditions.
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