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Formulation
The process of creating a strategy, plan, or method for dealing with a specific issue or for achieving a specified goal.
Return
The gain or loss on an investment over a specified period, expressed as a percentage increase over the initial investment cost.
Zero Coupon
A type of bond that does not pay periodic interest payments but instead is sold at a deep discount from its face value and pays its full face value at maturity.
Imputed Interest
The assumed interest rate used by the IRS for tax purposes on loans with little or no interest, to ensure that tax is collected on essentially interest-free loans.
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