View All Financial Terms An accounting process where direct or variable costs and fixed costs are focused upon in business. It can also refer to property appraisal where property general mortgageDirect Cost ApproachPrevious Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser | Popular TermsStatutory LienExcess Insurance Consolidate Economy of Scale Group of 15 (G-15) Reconciliation Nominee Shareholding Futures Contract Fidelity Bond Derivative Contract Hedge Settlement Account Aggregation 1035 Exchange Repurchase Agreement Timing Option Additional Principle Payment Discretionary Cost Adjusted Basis Value Bank Run Amortizing Mortgage Graduated Payment Second Lien Debt Undistributed Profits Convertible Bond |