H

Term	Meaning
Head of Household	An individual entitled to special tax rates that fall midway between single rates and married filing joint rates, if they fit the qualifying profile.
Hedge	A financial term for a specific type of commodities planning and trading.
Held-to-Maturity Security	A debt security that management intends to hold to its maturity or payment date and whose cash value is not needed until that date.
High-low method	A common, simple way of separating variable costs from fixed costs.
High-premium convertible debenture	Bond with a long-term, high-premium, common stock conversion feature and also offering a fairly competitive interest rate.
Historical cost	Original cost of an asset to an entity.
Holding period	The time in which a taxpayer acquires property and the date on which it is sold.
Hope scholarship credit	A maximum allowable credit of $1,500 per student for each of the first 2 years of post-secondary education. It is allowable after all additional requirements are met.
Horizontal analysis	A technique for analyzing financial statements that involves the computation of changes in both dollar amounts and percentages from the previous year to the current year.