Estimation of lost revenue which is the result of many different factors such as old technology and old or negligent business practices. It is used to show the level of non-competitiveness of a firm, industry, or economy.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser