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An asset that is available for purchase at a cost that is lower than the products actual value.



The risk an insurance company assumes for the payment of premiums.


Unemployment insurance

A statutory benefit, unemployment insurance (UI) is designed to provide workers who have been laid off a weekly income during short periods of unemployment. The system is run and funded by state and federal taxes paid by employers.



An individual or business enterprise that does not meet eligibility requirements be insured.


Unissued stock

Shares authorized in a companys charter that have not been issued to shareholders.

Unit cost

The per-item cost.



The belief that common evaluative standards, rules and practices should apply to everyone regardless of circumstance.


Unrealized capital gain

An increase or decrease in the value of a security that is not genuine because the security has not actually been sold.


Unsecured debt/loan

A debt that is not secured by any property (collateral).


U.S. Citizenship and Immigration Services (USCIS)

On March 1, service and benefit functions of the U.S. Immigration and Naturalization Service (INS) transitioned into the Department of Homeland Security (DHS) as the U.S. Citizenship and Immigration Services (USCIS). The USCIS is responsible for the administration of immigration and naturalization adjudication functions and establishing immigration services policies and priorities.

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