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Quick Answer. Defrag is a shortened form of the word defragment, a process of sequencing fragmented data on a hard drive or storage device. Defragmentation allows computers and other electronic storage devices to work more efficiently in general performance, as well as in the retrieving of requested files and sites.
DEFINITION of 'Net Unrealized Appreciation-NUA'. The difference in value between the average cost basis of shares and the current market value of the shares held in a tax-deferred account.or this reason it may be better to transfer the company stock to a regular brokerage account instead of rolling the stock over to a tax-deferred IRA: that is, if rolled over to an IRA, the company stock's NUA would eventually be taxed at your ordinary income tax rate (when you take distribute the stocks).