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  2. Accounting for leases in the United States - Wikipedia

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

    Lease Bonus: Prepayment for future expenses. Classified as an asset; amortized using the straight-line method over the life of the lease. Rent Kicker, or Percentage Rent: Common in retail store leases. This is a premium rent payment that the lessor requires and is treated as a period expense.

  3. Smith chart - Wikipedia

    en.wikipedia.org/wiki/Smith_chart

    The length of the line would then be scaled to P 1 assuming the Smith chart radius to be unity. For example, if the actual radius measured from the paper was 100 mm, the length OP 1 would be 63 mm. The following table gives some similar examples of points which are plotted on the Z Smith chart. For each, the reflection coefficient is given in ...

  4. Golden ratio - Wikipedia

    en.wikipedia.org/wiki/Golden_ratio

    The golden ratio is also an algebraic number and even an algebraic integer. It has minimal polynomial. This quadratic polynomial has two roots, and. The golden ratio is also closely related to the polynomial. which has roots and As the root of a quadratic polynomial, the golden ratio is a constructible number.

  5. Amortization schedule - Wikipedia

    en.wikipedia.org/wiki/Amortization_schedule

    An amortization schedule is a table detailing each periodic payment on an amortizing loan (typically a mortgage), as generated by an amortization calculator. [1] Amortization refers to the process of paying off a debt (often from a loan or mortgage) over time through regular payments. [2] A portion of each payment is for interest while the ...

  6. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    9. Multiply line 7 by line 8: $10,000 10. Total claimed for section 179 deduction and other items-0- 11. Subtract line 10 from line 9. This is your tentative basis for depreciation: $10,000 12. Multiply line 11 by .50 if the 50% special depreciation allowance applies. Multiply line 11 by 1.00 if the 100% special depreciation allowance applies.

  7. Spline (mathematics) - Wikipedia

    en.wikipedia.org/wiki/Spline_(mathematics)

    Spline (mathematics) For the drafting tool, see Flat spline. Single knots at 1/3 and 2/3 establish a spline of three cubic polynomials meeting with C2 parametric continuity. Triple knots at both ends of the interval ensure that the curve interpolates the end points. In mathematics, a spline is a function defined piecewise by polynomials.

  8. Arc length - Wikipedia

    en.wikipedia.org/wiki/Arc_length

    Arc length s of a logarithmic spiral as a function of its parameter θ. Arc length is the distance between two points along a section of a curve. Determining the length of an irregular arc segment by approximating the arc segment as connected (straight) line segments is also called curve rectification.

  9. Scott Russell linkage - Wikipedia

    en.wikipedia.org/wiki/Scott_Russell_linkage

    The Evans 'grasshopper' linkage is a variant of a Scott Russell linkage which uses a long link to create a large enough arc to approximate a line. The Bricard inversor directly incorporates the Scott Russell's links, replacing the previously required straight line connection and allowing for two exact straight line outputs at right angles.