### Harvard MBA Indicator

Harvard MBA Indicator What is 'Harvard MBA Indicator' A long-term stock market indicator that evaluates the percentage of Harvard Business School graduates that accept "market sensitive" j

### Kanban

DefinitionKanban is a scheduling system for lean manufacturing and just-in-time manufacturing. Taiichi Ohno, an industrial engineer at Toyota, developed kanban to improve manufacturing effic

### Half-Year Convention For Depreciation

Half-Year Convention For Depreciation What is the 'Half-Year Convention For Depreciation' The half-year convention for depreciation is the depreciation schedule that treats all property ac

### Yearly Price Of Protection Method

Yearly Price Of Protection Method What is 'Yearly Price Of Protection Method' A method used in actuarial analysis, which is often used in the insurance industry. The Yearly Price Of Protec

### Yearly Rate Of Return Method

Yearly Rate Of Return Method What is 'Yearly Rate Of Return Method ' More commonly referred to as annual percentage rate. It is the interest rate earned on a fund throughout an entire yea

### If-Converted Method

If-Converted Method What is 'If-Converted Method' A method used to calculate the share impact of convertible securities if they were converted into new shares. Only in-the-money convertibl

### National Income Accounting

DefinitionA variety of measures of national income and output are used in economics to estimate total economic activity in a country or region, including gross domestic product, gross nation

### Narrow-Based Weighted Average

Narrow-Based Weighted Average What is 'Narrow-Based Weighted Average' An anti-dilution provision used to ensure that investors are not penalized when companies are undergoing additional fi

### Absorption Costing

DefinitionTotal absorption costing is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour

### Accelerated Depreciation

DefinitionAccelerated depreciation refers to any one of several methods by which a company, for 'financial accounting' or tax purposes, depreciates a fixed asset in such a way that the amoun
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