Glossary
Learn the basics of, and common terms used when discussing debt, leases, and subscriptions.
Debt
Bond-Level Basics
- What are Important Dates for Bond ...
- What are Some of the Key Bond Issu...
- What is a CUSIP?
- What is a Serial Bond?
- What is a Term Bond?
- What is a Bond’s Coupon?
- What is Premium/Discount?
- What is a Callable Bond?
- What are the Different Types of Re...
- What is an Arbitrage Yield?
- How is the Yield on a Bond Calcula...
- What is a Bond's Price?
Parties Involved in Bond Issuance
- What is the Commercial Bank's Role...
- What is the Role of the Trustee?
- What is the Role of the Syndicate?
- Who is the Depository Trust Compan...
- What is the Role of the Issuer?
- What is the Role of Bond Counsel?
- Who are the Investors of Municipal...
- What is the Role of the Financial ...
- What is the Role of the Escrow Age...
- What is the Role of the Verificati...
- What is the Role of the Underwrite...
- What is the Role of the Rating Age...
- What is the Role of the Arbitrage ...
- Who is the Bond Insurer?
Types of Credit
Types of Debt
Leases
Lease Basics
Lease Types
Lease Dates
Lease Terms
Lease Payments
- What is a Termination Penalty?
- What is a Payment for a Non-Lease ...
- What is a Variable Payment Based o...
- What is Payment Frequency?
- What is a Fixed Payment?
- What is a Variable Payment Fixed i...
- What is a Variable Payment Based o...
- What is a Variable Payment Based o...
- What are Other Reasonably Certain ...
- What are Refundable and Non-Refund...
- What are Initial Direct Costs?
- What is a Purchase Option?
- What is a Lease Incentive?
- What are Guaranteed and Unguarante...
Lease Presentation
Lease Agreement Processing
Lease Accounting
- What is a Partial or Full Terminat...
- What is a Lease-Leaseback?
- What is a Sale-Leaseback?
- What is a Sublease?
- What is the Difference Between a S...
- How do I Account for Short Term, R...
- How do I Account for the Lease Rec...
- How do I Account for the Lease Lia...
- How do I Determine if GASB 87 is A...
- What is a Lease Impairment?
- What is Modified Accrual Accountin...
- What is a Lease Modification?
- What is a Lease Renewal?
- What is Cash Basis Accounting?
- What is Full Accrual Accounting?