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(1) Initials for asset-backed security. See asset-backed security. (2) The name for a convention used to express the rate of prepayments for an asset-backed security. ABS expresses principal prepayments as a percentage of the original number of loans or contracts in the pool of securitized loans that created the security. ABS is always expressed as a monthly rate. Absorption A term used by real estate lenders and developers to describe the process of renting up newly built or renovated office space or apartments. The term absorption period is often used to describe the period of time necessary for absorption. Abstract of title

New yorkUnited statesCity ofUnited kingdomHerbert prochnowAmerican clearing house associationElectronic payments networkAssociation of financial professionalsAmerican institute of certified public accountantsFederal reserveAmerican airlinesSee american institute of certified public accountantsUs department of justiceMeasurement approachesAdvanced measurement approachesStandardized approach