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Reserve factor

A measure of strength frequently used in Europe is the Reserve Factor (RF). With the strength and applied loads expressed in the same units, the Reserve ... more

Straight-line depreciation method

In financial accounting, an asset is an economic resource. Anything tangible or intangible that is capable of being owned or controlled to produce value ... more

Declining Balance Method (depreciation rate)

n financial accounting, an asset is an economic resource. Anything tangible or intangible that is capable of being owned or controlled to produce value and ... more

Tax amortization benefit factor

In Valuation (finance), tax amortization benefit (or tax amortisation benefit) refers to the present value of income tax savings resulting from the tax ... more

Tax amortization benefit

In Valuation (finance), tax amortization benefit (or tax amortisation benefit) refers to the present value of income tax savings resulting from the tax ... more

Functional residual capacity

Functional Residual Capacity (FRC) is the volume of air present in the lungs, specifically the parenchyma tissues, at the end of ... more

Earnings per share (continuing operations formula)

Earnings per share is the monetary value of earnings per each outstanding share of a company’s common stock. Shares outstanding are all the shares of a ... more

Margin of safety for a failure load (measure of structural capacity)

Many government agencies and industries (such as aerospace) require the use of a margin of safety (MoS or M.S.) to describe the ratio of the strength of ... more

Current yield

The current yield, interest yield, income yield, flat yield, market yield, mark to market yield or running yield is a financial term used in reference to ... more

Future value of a growing annuity

Future value is the value of an asset or cash at a specified date in the future, based on the value of that asset in the present. Future value of an ... more

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