Terms Used In 18 CFR Part 368 - Preservation of Records of Holding Companies and Service Companies

• Amortization: Paying off a loan by regular installments.
• Appraisal: A determination of property value.
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}