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 ?
We only want to study the influence of several parameters of crystallisation on acoustic emission, that's why the solutions must be at a saturation state.
This is called 'nucleation' and is the first step in crystallisation, determining if a crystal can form from a liquid state.
The owner of a floating interest rate agreement cannot exercise ownership rights over the assets prior to the crystallisation of the floating charge.
Crystallisation can also be carried out in the vacuum dryer where the reactants can be first dissolved and reacted.
Only a few works have shown the influence between both differently dimensional structures on the crystallisation behaviour or the mechanical properties of polymers [17, 20-22].
When such a material freezes, it releases large amounts of energy in the form of latent heat of fusion, or energy of crystallisation. Conversely, when the material is melted, an equal amount of energy is absorbed from the immediate environment as it changes from solid to liquid, hence establishing a Passive Cooling effect.
The company, which makes silicon crystallisation systems and vacuum and high-temperature systems, posted consolidated revenue of EUR 83.7 million, compared with EUR 77.3 million a year ago.
It is the manifestation of light, concentration and perfect crystallisation of it, a metaphor of our own search for perfection.
Finally, crystallisation is induced, and all steps are repeated to create a stack of alternating crystalline and organic layers.
His research interests are in simulation and modelling of chemical processes, optimisation and control of crystallisation processes, and the general area of gas processing.
The crystallisation behaviour of the mould slag depends on the thermal conditions between mould wall and strand and the slag composition.
The ratings could be affected by crystallisation of credit risk, longevity risk and adverse policyholder behaviour, or interest coverage dropping below 5x-6x.