ONE-OFF is a happening that occurs only once and is not repeated, e.g. a one-off sale is a sales event that will occur only once.
COUPON is: 1) The annual interest rate on a fixed income security, set at the time it was issued, at which that instrument will accrue and pay interest. 2) Small pieces of paper attached to nonregistered interest-bearing instruments that reflect the semiannual amounts of interest to be paid. These coupons are cut out and tendered on the appropriate coupon dates, and the interest is then paid.
REGULATORY ASSETS are those assets under control of a government entity, normally a utility, controlling access to the asset base as well as ascribing fees for gaining access to the use of the regulatory asset base being regulated.
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