extinguishment


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Related to extinguishment: Early Extinguishment of Debt

ex·tin·guish

 (ĭk-stĭng′gwĭsh)
tr.v. ex·tin·guished, ex·tin·guish·ing, ex·tin·guish·es
1. To cause (a fire or light) to stop burning or shining; put out.
2. To put an end to or make extinct; destroy: "Her death extinguished the dream of family that was closest to his heart" (Karen Lystra). See Synonyms at annihilate.
3. Psychology To bring about the extinction of (a conditioned response).

[Latin exstinguere : ex-, intensive pref.; see ex- + stinguere, to quench; see steig- in Indo-European roots.]

ex·tin′guish·a·ble adj.
ex·tin′guish·ment n.
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References in classic literature ?
The apportionment, in the first instance, and the progressive extinguishment afterward, would be alike productive of ill-humor and animosity.
Grant,” cried Richard, who had been directing the extinguishment of the fires and other little necessary duties, and who approached in time to hear the close of the divine’s speech.
This uncertainty is especially obvious with regard to gains and losses from early extinguishment of debt, the classification of which has changed numerous times over the years.
94, which expresses the SEC staff views about when a gain or loss should be recognized on the early extinguishment of debt.
Under the final regulations, the lapse or forfeiture of an option that is treated as exercised but that has not caused an ownership change is in effect a "redemption" or other extinguishment of the stock representing that option.
A loss on the early extinguishment of debt of about USD9m, or about USD6m after tax, or about USD0.
However, the Competitive Equality Bank Act of 1987 (CEBA), enacted later that same year, permitted an offset against future premium obligations based on the balance in the secondary reserve before extinguishment.