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  2. Sound reinforcement system - Wikipedia

    en.wikipedia.org/wiki/Sound_reinforcement_system

    Small PA systems for venues such as bars and clubs are now available with features that were formerly only available on professional-level equipment, such as digital reverb effects, graphic equalizers, and, in some models, feedback prevention circuits which electronically sense and prevent audio feedback when it becomes a problem.

  3. Stage monitor system - Wikipedia

    en.wikipedia.org/wiki/Stage_monitor_system

    A coffeehouse or small bar where singers perform while accompanying themselves on acoustic guitar may have a relatively small, low-powered PA system, such as a pair of two 200 watt powered speakers. A large club may use several power amplifiers to provide 1000 to 2000 watts of power to the main speakers.

  4. Public address system - Wikipedia

    en.wikipedia.org/wiki/Public_address_system

    PA systems of this type, often providing 50 to 200 watts of power, are often used in small venues such as school auditoriums, churches, and coffeehouse stages. Small PA systems may extend to an entire building, such as a restaurant, store, elementary school or office building.

  5. Basis of estimate - Wikipedia

    en.wikipedia.org/wiki/Basis_of_estimate

    A pivot table in BOEMax, a Basis of Estimate software package. To create a BOE companies, throughout the past few decades, have used spreadsheet programs and skilled cost analysts to enter thousands of lines of data and create complex algorithms to calculate the costs. These positions require a high level of skill to ensure accuracy and ...

  6. Line array - Wikipedia

    en.wikipedia.org/wiki/Line_array

    A line array is a loudspeaker system that is made up of a number of usually identical loudspeaker elements mounted in a line and fed in phase, to create a near-line source of sound. The distance between adjacent drivers is close enough that they constructively interfere with each other to send sound waves farther than traditional horn-loaded ...

  7. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

  8. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation. The lives are specified broadly in the Internal Revenue Code.

  9. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...