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fhwa.dot.gov
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Definitions (375)
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abatement
A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on the application of the person seeking the abatement and only by the commitment of the governmental unit.
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abatement
Clause:
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abcr
Associação Brasileira de Concessionárias de Rodovias/Association of Brazilian Road Concessionaires.
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account
Serves as the final destination for system transactions. For a pre-paid Account, the User periodically credits funds (from a Fiduciary) to the Account to offset the transaction cost.
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account processor
Third party organization that processes Accounts and transactions for an Issuer. For example, retailers who issue credit cards often contract account processing to third party companies like Payment Tech. In tolling, third-party Account Processors often operate Customer Service Center (CSC) entities.
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account servicing
Monitoring the status of accounts of indebtedness, monitoring records of current debts, billing for amounts due, collecting amounts due, handling debtor correspondence, performing follow-up functions, and providing accurate reporting of debt portfolios.
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accretion of discount
An accounting process by which the book value of a security purchased at a discount from par is increased during the security's holding period. The accretion reflects the increase in the security's value as it approaches the redemption or maturity date. Under a "straight line" accretion method, the amount of the yearly a [..]
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accrue
Process of increasing account value, usually associated with interest or other time-related increases in account value.
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accrued interest
Generally, the amount of interest that has accumulated on a bond since the date of the last interest payment, and in the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). On a security, the dollar amount of interest, based upon the stated rate or rates of interest, that has accumulated on the securit [..]
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additional bonds
An issue of bonds having a lien on the revenues or other security pledged to outstanding bonds issued under the same bond contract. Additional bonds typically are issued on parity with the outstanding bonds, although in some cases additional bonds can have either a junior lien or a senior lien on pledged revenues or other security.
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