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First callWith collateralized mortgage obligation (CMOs.), the start of the cash flow cycle for the cash flow window.First call Similar MatchesFirst MortgageFirst MortgageA mortgage on property that is superior in position to any other mortgage. First Refusal RightFirst Refusal RightA right, usually given by an owner to a lessee, which gives the lessee a first chance to buy the property if the owner decides to sell. The owner must have a legitimate offer which the lessee can match or refuse. It the lessee refuses, the property can then be sold to the offeror. First UserFirst UserA tax term signifying the one who builds or buys property and is the first one to put the buildings to use. Certain tax (depreciation) advantages are given to a first user. The term concerns only depreciable property (improvements) and prior use of the land only (farming) would not be considered. First preferred stockFirst preferred stockA type of preferred stock that has priority over other preferred issues and common stock when claiming dividends and assets. First call dateFirst call dateA date stated in an indenture, that is the first date on which the issuer may redeem a bond either partially or completely. Further SuggestionsRight of first refusalFirst charge First degree homogeneous Perfected first lien first mortgage First best First market First mover advantage first notice day first closing date Last in, first out (LIFO) First order condition First In, First Out (FIFO) First time buyer First mortgage First theorem of welfare economics first death insurance First pass regression First mortgage |
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