Annuity—An amount payable to or received from another each year for a term of years or for life.

Antedate—To date a document or paper ahead of the actual time of its execution.

Appraise—To place a value on goods or property. An estimate made for the purpose of assessing duties or taxes.

Appreciation—An increase in value. Real estate may increase in value on account of the demand for property in the immediate vicinity.

Approbation or Approval Sales. Goods delivered to customers with the understanding that if not found satisfactory they are to be returned within a definite period and without payment.

Articles—A collection of merchandise; parts of a written agreement, as "Articles of Association."

Arbitrate—To determine or settle disputes between two or more parties, as settlement of differences between employer and employees.

Assets—All of the property, goods, possessions of value of a person or persons in business.

Assign—To transfer or convey to another for the benefit of creditors.