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A Credit valuation adjustment (CVA), [a] in financial mathematics, is an "adjustment" to a derivative's price, as charged by a bank to a counterparty to compensate it for taking on the credit risk of that counterparty during the life of the transaction.
The tax amortization period might be different from the useful life used in accounting. For example, while trademarks can have an indefinite useful life for accounting purposes, the tax legislation of the United States establishes a mandatory 15-year amortization period for trademarks.
tri-axial ellipsoid with a circular section. In geometry, a circular section is a circle on a quadric surface (such as an ellipsoid or hyperboloid). It is a special plane section of the quadric, as this circle is the intersection with the quadric of the plane containing the circle. Any plane section of a sphere is a circular section, if it ...
A circular segment (in green) is enclosed between a secant/chord (the dashed line) and the arc whose endpoints equal the chord's (the arc shown above the green area). In geometry , a circular segment or disk segment (symbol: ⌓ ) is a region of a disk [ 1 ] which is "cut off" from the rest of the disk by a straight line.
A circular mil is a unit of area, equal to the area of a circle with a diameter of one mil (one thousandth of an inch or 0.0254 mm). It is equal to π /4 square mils or approximately 5.067 × 10 −4 mm 2. It is a unit intended for referring to the area of a wire with a circular cross section.
The circular flow of income or circular flow is a model of the economy in which the major exchanges are represented as flows of money, goods and services, etc. between economic agents. The flows of money and goods exchanged in a closed circuit correspond in value, but run in the opposite direction.
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Financial close management [1] (FCM) [2] is a recurring process in management accounting by which accounting teams verify and adjust account balances at the end of a designated period [3] in order to produce financial reports representative of the company's true financial position [4] to inform stakeholders such as management, investors, lenders, and regulatory agencies.