Glossary – Accounting

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There are 4 names in this directory beginning with the letter H.
Held-to-maturity securities
Bonds and other debt securities that a company intends to hold until the securities mature. In addition to intent, the company must have the financial ability to be able to hold them until they mature.

Historical cost
The original cost incurred to acquire an asset (as opposed to replacement cost, current cost, or cost adjusted by a general price index).

Horizontal analysis
One component of financial statement analysis. This method involves financial statements reporting amounts for several years. The earliest year presented is designated as the base year and the subsequent years are expressed as a percentage of the base year amounts. This allows the analyst to more easily see the trend as all amounts are now a percentage of the base year amounts.

Hurdle rate
A target rate. For example, companies may decide to invest only in projects that generate an internal rate of return that is in excess of 12%. The 12% figure becomes the hurdle rate.
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