WHEN-ISSUED Definition

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WHEN-ISSUED, in securities, is a transaction made conditionally because a security, although authorized, has not yet been issued, e.g, new issues of stocks or bonds, stocks that have been split and Treasury securities are all traded on a when-issued basis.

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WORKING ASSET STATEMENT is a net worth statement minus any personal assets, the car, house, boat, etc. A working asset statement will give a clear picture of an individuals invested assets.

CONTRACTUAL ALLOWANCE, in healthcare, is the difference between what hospitals bill and what they receive in payment from third party payers, most commonly government programs; also known as contractual adjustment.

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