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sinking fund
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sinking fund

Money set aside for the repayment of debt. For a company, a sinking fund is used to allow annually for depreciation; in the case of a nation, a sinking fund pays off a part of the national debt.
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Other writings presented include the Social catechism (1784), Replies to the principal objections that can be made against a single tax (1789), Reflections on the issue of assignats (1790), The New system of taxation established by the national assembly of France in 1791 (1791), and Theoretical considerations about sinking funds of public debt (1801).
At the origins of mathematical economics; the economics of A.N. ... by Reference & Research Book News
They also found that Big Six auditors are significantly associated with higher interest costs, but are not associated with the use of sinking funds.
"Information Asymmetry and Municipal Revenue Bonds" by Douglas, Jennifer Ritter / Government Finance Review
Their sinking funds are indexed in the following manner.
Indexed sinking fund debentures: valuation and analysis by Finnerty, John D. / Financial Management
 
 
 
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