Tag: values

Heating Degree Day (HDD)

What is 'Heating Degree Day - HDD' The number of degrees that a day's average temperature is below 65oFahrenheit (18o Celsius), the...

Impact Fee

DefinitionAn impact fee is a fee that is imposed by a local government within the United States on a new or proposed development project...

National Association Of Securities Dealers (NASD)

What was the 'National Association Of Securities Dealers - NASD' The National Association of Securities Dealers (NASD) was the self-regulatory organization of...

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 financing...

Mark to Market

DefinitionMark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or...

Abnormal Earnings Valuation Model

What is the 'Abnormal Earnings Valuation Model' The abnormal earnings valuation model is a method for determining a company's worth that is...

Academy of Accounting Historians

DefinitionThe Academy of Accounting Historians, established in 1973, is a non-profit organization of scholars of accounting history. Academy of Accounting Historians What is...

Random Variable

What is a 'Random Variable' A random variable is a variable whose value is unknown or a function that assigns values to...

Real Value

What is the 'Real Value' The real value is nominal value adjusted for inflation. The real value is obtained by removing the...

Standard Deviation

In mathematics, standard deviation is the degree of the dispersion from a set of data’s mean. The SD is higher when the data is...

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