Interest account. The interest account is the account in which are entered what is paid out as
interest and what is received as interest.  The interest account of an individual speculator is the
charge against him made by the broker for interest on the difference between the margin
furnished by him and the cost of the stocks or commodities (grain, cotton or coffee, etc.) bought
for him while they are carried (held) for him. The interest account is an important consideration in
the operations of a speculator.