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Seasoned Issue
A new offering of stock to the public from a company that has previously issued securities to the public.
Indirect Costs
Costs that are not directly tied to a specific project or product, such as administration, personnel and security costs.
Direct Costs
Expenses that can be directly linked to the production of a specific good or service, such as raw materials and labor.
Underwriting Spread
The difference between the price at which underwriters purchase securities from the issuer and the public offering price set for the securities.
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