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In United States patent law, utility is a patentability requirement. [1] As provided by 35 U.S.C. § 101, an invention is "useful" if it provides some identifiable benefit and is capable of use and "useless" otherwise. [2]
To be valid, a patent's usefulness must be established, whether by demonstration or by sound prediction, at the time of the patent application. Any evidence of utility after this date is irrelevant, regardless of when the patent's validity is challenged. Later proof of an invention's inutility can be used to invalidate a patent. [6]
Dimensional analysis may be used as a sanity check of physical equations: the two sides of any equation must be commensurable or have the same dimensions. A person who has calculated the power output of a car to be 700 kJ may have omitted a factor, since the unit joules is a measure of energy, not power (energy per unit time).
The IASB has refrained from giving quantitative guidance for the mathematical calculation of materiality. While ISA 320, paragraph A3, does provide for the use of benchmarks to calculate materiality, it does not suggest a particular benchmark or formula. [13] Several common rules to quantify materiality have been developed by academia.
Calculation in kind or calculation in-natura is a way of valuating resources and a system of accounting that uses disaggregated physical magnitudes as opposed to a common unit of calculation. As the basis for a socialist economy , it was proposed to replace money and financial calculation. [ 1 ]
This work is free software; you can redistribute it and/or modify it under the terms of the GNU Affero General Public License as published by the Free Software Foundation; either version 3 of the License, or any later version. This work is distributed in the hope that it will be useful, but without any warranty; without even the implied ...
A professional investor contemplating a change to the capital structure of a firm (e.g., through a leveraged buyout) first evaluates a firm's fundamental earnings potential (reflected by earnings before interest, taxes, depreciation and amortization and EBIT), and then determines the optimal use of debt versus equity (equity value).
A reference to a standard or choice-free presentation of some mathematical object (e.g., canonical map, canonical form, or canonical ordering). The same term can also be used more informally to refer to something "standard" or "classic". For example, one might say that Euclid's proof is the "canonical proof" of the infinitude of primes.