Also referred to as a planning horizon, this is a fixed time in the future at which point processes will be ending or re-evaluated. Assigning a time is ideal for finance and risk management industries in order to note the effectiveness of certain principles and procedures and evaluate their performance overall.

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