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  2. Load factor (electrical) - Wikipedia

    en.wikipedia.org/wiki/Load_factor_(electrical)

    In electrical engineering the load factor is defined as the average load divided by the peak load in a specified time period. [1] It is a measure of the utilization rate, or efficiency of electrical energy usage; a high load factor indicates that load is using the electric system more efficiently, whereas consumers or generators that underutilize the electric distribution will have a low load ...

  3. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    Under an operating lease, the lessee records rent expense over the lease term, and a credit to either cash or rent payable. If an operating lease has scheduled changes in rent, normally the rent must be expensed on a straight-line basis over its life, with a deferred liability or asset reported on the balance sheet for the difference between ...

  4. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    For example, a company may have unexpected and unpredictable expenses unrelated to production, such as warehouse costs and the like that are fixed only over the time period of the lease. By definition, there are no fixed costs in the long run, because the long run is a sufficient period of time for all short-run fixed inputs to become variable.

  5. IFRS 16 - Wikipedia

    en.wikipedia.org/wiki/IFRS_16

    The new standard will provide much-needed transparency on companies’ lease assets and liabilities, meaning that off balance sheet lease financing is no longer lurking in the shadows. It will also improve comparability between companies that lease and those that borrow to buy.” [ 3 ]

  6. Load factor - Wikipedia

    en.wikipedia.org/wiki/Load_factor

    Load factor (electrical), the average power divided by the peak power over a period of time Capacity factor , the ratio of actual energy output to the theoretical maximum possible in a power station Passenger load factor , the ratio of revenue passenger miles to available seat miles of a particular transportation operation (e.g. a flight)

  7. Load-loss factor - Wikipedia

    en.wikipedia.org/wiki/Load-loss_factor

    Multiple empirical formulae exist that relate the loss factor to the load factor (Dickert et al. in 2009 listed nine [5]). Similarly, the ratio between the average and the peak current is called form coefficient k [ 6 ] or peak responsibility factor k , [ 7 ] its typical value is between 0.2 to 0.8 for distribution networks and 0.8 to 0.95 for ...

  8. Market leasing assumption - Wikipedia

    en.wikipedia.org/wiki/Market_leasing_assumption

    An MLA often has two "sides" or "legs", with different assumptions. One leg assumes the current tenant renews the lease with a set of given changes (or none), and the other assumes the tenant leaves the unit and a new tenant takes over. In the later case, it is normally assumed the lease terms will revert to market averages.

  9. Load profile - Wikipedia

    en.wikipedia.org/wiki/Load_Profile

    In a power system, a load curve or load profile is a chart illustrating the variation in demand/electrical load over a specific time. Generation companies use this information to plan how much power they will need to generate at any given time. A load duration curve is similar to a load curve. The information is the same but is presented in a ...

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