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Frauds and Scams > Special Miscellaneous Account (SMA)

The following information is about Special Miscellaneous Account (SMA).

Special Miscellaneous Account (SMA) Defined

A memorandum account that records a customer's excess margin and buying power. Excess funds may come from several sources: sales proceeds, market value appreciation, dividends, and cash or securities put up in response to a margin call.

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