Margin Account is a lending agreement where you pay interest for the right to collateralize your securities. Please exercise caution when trading on margin.
Reconveyance - An instrument used to transfer title from a trustee to the equitable owner of real estate. when title is held as collateral security for a debt .
In some contexts (the analysis of financial leases, for example) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate.