Crystallization

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Crystallization

The act of selling an asset and immediately buying the same asset back. One does this for tax purposes; that is, one sells the asset in order to realize a capital loss, but buys it back because one believes it still represents a solid investment. Most tax agencies have rules forbidding or limiting crystallization.
References in periodicals archive ?
The addition of MA-g-SEBS increased the rate of crystallisation and thereby toughened the matrix system.
In oxalate ammonium crystallisation in Gherras work [13] is generally near 250 khz for nucleation and/or growth of particles.
A bigger effort has now begun to understand crystallisation and how it impacts on everything from chemicals to pharmaceuticals.
2] evaluating the possibility of having it as a candidate for fluorine-free mould flux through the crystallisation of CaO.
The ratings could be affected by crystallisation of credit risk, longevity risk and adverse policyholder behaviour, or interest coverage dropping below 5x-6x.
The European Technology Platform for Wind Energy (TPWind) is a forum for the crystallisation of policy and technology research and development pathways for the wind energy sector.
The identification of water from multiple types of lunar rocks that display a range of incompatible trace element signatures indicates that water may be at low concentrations but ubiquitous within the Moons interior, potentially as early as the time of lunar formation and magma ocean crystallisation, scientists said.
But despite the 31-page document calling the worldwide web "a crystallisation of human wisdom", the state is set to maintain its grip on the online community.
Regardless of scale, site, programme or budget, the house offers the potential for genuine innovation and it remains critical to the ferment and crystallisation of new architectural ideas.
The Central Bank added: "Economic prospects make it clear that some further loan losses can be expected even after the crystallisation of losses on the transfer to Nama.
An optimal pulp density is maintained to maximise the lithium concentration at crystallisation as well as to ensure that the solubility limit of lithium sulphate during leaching is not exceeded.
The crystallisation of the market into a few super-builders means these companies benefit from new economies of scale, costs savings and of course increased shareholder value.