DE FACTO DEJURE DE NOVO DEATH DUTIES DEBT TO EQUITY RATIO DECEASED ESTATE

DEDUCTION (TAX) DEFAULT DEPRECIATION DUPLICATE TITLE    

DE FACTO In fact (especially in contradistinction to de jure).

DEJURE By right (especially in contradistinction to de facto).

DE NOVO Anew.

DEATH DUTIES Taxes levied on the net assets of a deceased estate.

DEBT TO EQUITY RATIO The borrowed funds divided by the investor's own stake in a project.

DECEASED ESTATE The assets left behind by a person at the time of death.

DEDUCTION (TAX) An amount which may be subtracted from income before income tax is calculated.

DEFAULT A failure to repay a debt, or to pay interest or rent, or to observe the other covenants, under a loan agreement or a lease.

DEPRECIATION The systematic writing down each year of an asset with a limited economic life, especially for balance sheet purposes; or the amount of this writing down.

DUPLICATE TITLE See "Certificate of Title".