capitation (kapÂ´ÉtÄÂ´shÉn), n 1. the practice of dentistry financed by a set fee per person per given period of time. A form of contracted dental care, usually by a corporation, institution, or other group.
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What is a 'Sinking Fund' A sinking fund is a means of repaying funds borrowed through a bond issue through periodic payments to a trustee who retires part of the issue by purchasing the bonds in the open market.