FRCN see FLOATING RATE CONVERTIBLE NOTE.
EXPROPRIATION is the taking of property or rights by governmental authority such as eminent domain, possibly including an emergency situation, such as taking a persons truck or bulldozer to build a levee during a flood. In such a case just compensation eventually must be paid to the owner, who can make a claim against the taker.
GAAP is Generally Accepted Accounting Principles or Generally Accepted Accounting Procedures (less common).
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