How Does an Option’s Time to Expiration Affect Its Theta Value?

Theta's absolute value generally increases as an option approaches its expiration date, especially in the final 30-45 days. Options with a longer time to expiration have a smaller daily decay because the time value is spread out over more days.

As expiration nears, the remaining time value must decay rapidly, leading to a higher absolute Theta. This acceleration of decay is a key factor for options traders.

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