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A book containing references, alphabetically arranged, to the contents of a series or collection of documents or volumes; or a section (normally at the end) of a single volume or set of volumes containing such references to its contents.

Statistical indexes are also used to track or measure changes in the economy (for example, the Consumer Price Index) and movement in stock markets (for example, Standard & Poor's Index). Such indexes are usually keyed to a base year, month, or other period of comparison.

In mortgage financing, the term is used to determine adjustable-rate mortgage (ARM) interest rates after the discount period ends. Common indexes for ARMs are one-year Treasury Securities and the national average cost of funds to savings and loan associations.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.
References in periodicals archive ?
For indexed bonds to provide a true inflation hedge, government should tax only the real return on these bonds.
Property described in IRC section 1231(b), so-called section 1231 assets, are not capital assets but are, nevertheless, treated as indexed assets.
The provision lists a host of items denied indexed asset status, some of which may appear surprising.
GDP deflator for the calendar quarter the indexed asset is sold = Applicable inflation ratio
Through its subsidiary, Life Insurance Company of the Southwest, National Life had equity indexed universal life insurance premium of $249,000 last year and $112,000 hi this year's first quarter, according to Advantage Compendium, a Missouri-based company that tracks index products.
"They ought to be doing it on a tax-advantaged basis." In addition, the design of indexlife products allows for higher participation rates and caps than on straight indexed annuities, he said.
Old Mutual's top equity, indexed universal life insurance product, MasterChoice, is based on providing a minimal annual floor guarantee of only 1% so that the company can offer a higher cap.
One part would be indexed to consumer prices, and one part would not.
Some of the same problems may confront analyses using indexed debt to gauge inflation expectations.
The databases an accountant might use can be grouped by the type of information indexed: specialized information such as income taxes, accounting and auditing standards; computer software and hardware; government publications; specific company information; and business periodicals and newspapers.
The documents indexed are from 1976 to the present.