Examlex
Only accelerated depreciation is recaptured for §1245 assets.
Securities
Financial instruments representing ownership (stocks), a debt agreement (bonds), or the rights to ownership (derivatives) that can be bought and sold.
Portfolio Beta
A measure of the volatility, or systematic risk, of a portfolio in comparison to the overall market.
Market Portfolio
A theoretical bundle of investments that contains all available assets in the market, used as a benchmark to assess individual investment performance.
Risk-Free Asset
A financial investment that promises a certain return without any chance of monetary loss.
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