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Accounting
Banking

One-Off Costs

A measure of cost that captures all costs and charges relating to the handling of an asset (e.g., amounts paid...

Unrealized Gains and Losses

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

Cap Rate

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

OAR

It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....

Overall Capitalization Rate

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

Overhead Costs

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

Overheads

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

OAR

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

Overheads Absorption Rate

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

Unit of Account

The right (or a set of rights), the obligation (or a set of obligations), or a set of rights and...