The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...

A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...

A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...

It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...

A pre-determined rate that is set for the purpose of defining the absorption of production overheads into the cost of...

In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

A budget that presents a forecast of an entity's expense items to be incurred and revenue to be generated from...

An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...

The financial assets that originate from lending money. Originated loans represent a contractual right to receive cash or other financial...

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...