60 Results for Tag: standard

Hedge Accounting

DefinitionHedge accounting is an accountancy practice. Hedge Accounting What is 'Hedge Accounting' Hedge accounting is a method of accounting where entries for the ownership of a security

Yield Variance

Yield Variance What is 'Yield Variance' Yield variance is the difference between actual output and standard output of a production or manufacturing process, based on standard inputs of mat

In Specie

In Specie What does 'In Specie' mean In specie is a phrase describing the distribution of an asset in its present form, rather than selling it and distributing the cash proceeds. In specie

Imputed Cost

DefinitionIn economics, an implicit cost, also called an imputed cost, implied cost, or notional cost, is the opportunity cost equal to what a firm must give up in order to use a factor of p

Nationally Recognized Statistical Ratings Organization (NRSRO)

Nationally Recognized Statistical Ratings Organization (NRSRO) What is 'Nationally Recognized Statistical Ratings Organization - NRSRO' The formal term to describe credit rating agencies t

Absorbed Account

Absorbed Account What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed into existing accounts as a way o

Above The Line Deduction

DefinitionIn the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at

Sharpe Ratio

DefinitionIn finance, the Sharpe ratio is a way to examine the performance of an investment by adjusting for its risk. The ratio measures the excess return per unit of deviation in an invest

Sales Mix Variance

Sales Mix Variance What is the 'Sales Mix Variance' Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales mix that the firm sells to customers.

Sampling Distribution

DefinitionIn statistics, a sampling distribution or finite-sample distribution is the probability distribution of a given random-sample-based statistic. If an arbitrarily large number of sam
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