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Corporate & Institutional Glossary

ACH Return ACHieve ADR System Accelerated Cost Recovery System (ACRS) (Modified) Acceptance Credit Acceptance Draft Ad Valorem Addenda Record Administrator Advising Bank Affidavit Of Domicile Affreightment (Contact Of) After Date After Sight Air Waybill All-Risk Clause Alongside Alternative Minimum Tax (AMT) American Style Option Analysis Certificate Anti-Dumping Duty Appointment Section Appraisement Appreciation Arbitrage Arrival Notice Asset Allocation Assigned In Blank Assignment Section Assignment Separate From Certificate At Sight At-The-Market Ata Carbet Attorney-In-Fact Automated Investments

ADR System A tax depreciation system that establishes the minimum, midpoint and maximum number of years, by asset category, over which an asset can be depreciated. The midpoint life has become synonymous with the term "ADR class life."

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