wex definitions

Accredited Investor

Under federal law, no securities may be sold or offered for sale unless they are registered, or there is an exception. An accredited investor is one such exemption: certain high-net-worth individividual, as defined in Rule 501 of Regulation D who may...

Accretion

1) in real estate, the increase of the actual land on a stream, lake or sea by the action of water which deposits soil upon the shoreline. Accretion is Mother Nature's little gift to a landowner. Compare to avulsion and alluvion.

2) In estates,...

Accrual Method of Accounting

One method of accounting where economic events, such as income and expenses, are recorded at the moment they are incurred, as opposed to when they are received. This provides a more accurate statement of the current financial state of a company and...

Accrue

1. To be added as a matter of periodic gain or advantage, as interest on money.

2. To become a present and enforceable right or demand.

From: Dictionary.com

Accumulated Earnings

Definition

Net profits of a company that are not distributed as shareholder dividends. Accumulated earnings are often reinvested into the company itself.

See alsoDividendProfit

Accumulation Trust

An accumulation trust is a trust in which the trustee does not distribute the income from the trust, but instead gathers the income and any profits from sale of trust assets and holds these in the trust until the trust terminates (at a time specified...

Accusation

Definition

1) Formally charging a person with a crime either by a prosecuting attorney filing charges against or through a grand jury indictment of that person. 2) Informally stating that a person has committed an illegal or immoral act.

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Accusatory Instrument

Generic term that describes a variety of documents (such as a criminal complaint) that accuse a defendant of an offense.

Accused

Definition

A person who has been arrested for or formally charged with a crime.

Illustrative case law

Regarding rights of the accused, see, e.g. Miranda v. Arizona, 384 U.S. 436 (1966).

See alsoAccusationRights of Accused in Criminal...

acknowledge

Definition from Nolo’s Plain-English Law Dictionary1) To admit something, whether bad, good, or indifferent. 2) To state to a notary public or other officer (such as a county clerk) that a document bearing your signature was actually signed by you. (See...

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