ODD LOT Definition

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ODD LOT is a quantity of securities less than the accepted unit of trading.

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CAPITAL BUDGET is the estimated amount planned to be expended for capital items in a given fiscal period. Capital items are fixed assets such as facilities and equipment, the cost of which is normally written off over a number of fiscal periods. The capital budget, however, is limited to the expenditures that will be made within the fiscal year comparable to the related operating budgets.

VALUATION is the act or process of determining the value of a business, business ownership interest, security, or intangible asset.

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