What is accumulated discount?

A cumulative quantity discount is a reduction in the price to be paid for purchases that exceed a given level of volume over a specified period of time. This form of discount is also referred to as a deferred discount or a patronage discount.[1]

Why bond is an asset?

A bond is a fixed-income instrument, which is one of the three main asset classes, or groups of similar investments, frequently used in investing. Most investment portfolios should include some bonds, which help balance out risk over time. If stock markets plummet, bonds can help cushion the blow.

What is a noncumulative quantity discount?

A noncumulative quantity discount applies to each purchase and is intended to encourage buyers to make larger purchases. The buyer adds to the potential discount with each additional purchase. Such a policy helps to build repeat purchases.

What does ratable mean in accounting?

In this sense, “ratable” means proportional. The investor is determining how much they received of the total interest earned on the investment, and how much is owed in taxes on that profit. This method is approved by the Internal Revenue Service (IRS) for use in determining interest earned on taxable bonds.

What is price liner?

Definition of price lining : a system of retail merchandising under which a merchant sets up fixed prices for various categories of goods and plans his buying and other expenses so as to be able to supply goods regularly at such prices price lining is especially practical in stores that employ comparison shoppers.

What is a ratable amount?

Ratable Amount means, at any time, with respect to any Term Facility Related Prepayment Offer and the Notes held by any holder at such time, the amount equal to the aggregate principal amount of the Notes held by such holder multiplied by the percentage by which the principal amount of the term loans under the Bank …

Does ratably mean equally?

Equally and Ratably means, in reference to sharing Liens or Proceeds thereof with respect to Shared Collateral as between the Senior Subordinated Secured Parties, that such Liens or proceeds will be allocated and distributed to the Primary Notes Collateral Agent (for the account of the Interim Notes Noteholders) and …