EQUIPMENT LOAN is a loan used for the purchase of capital equipment.
EFFECTIVE MATURITY is the date used in place of the final maturity for bonds with call, put or prepayment features. This date mathematically incorporates the effect of those optional maturity dates.
DEPENDENT, generally, is a person who relies on another person for support (especially financial support) in U.S. tax law, it means a dependent as defined in tax code Section 152 which excludes those individuals who do not qualify for a dependent deduction on the employee's tax return including domestic partners and parents.
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