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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, [5] the business must determine the costs incurred in modifying the goods. Such modification costs include labor, supplies or additional material, supervision, quality control, and use of equipment.

  3. Bootstrapping (finance) - Wikipedia

    en.wikipedia.org/wiki/Bootstrapping_(finance)

    Given: 0.5-year spot rate, Z1 = 4%, and 1-year spot rate, Z2 = 4.3% (we can get these rates from T-Bills which are zero-coupon); and the par rate on a 1.5-year semi-annual coupon bond, R3 = 4.5%. We then use these rates to calculate the 1.5 year spot rate. We solve the 1.5 year spot rate, Z3, by the formula below:

  4. Discounted cash flow - Wikipedia

    en.wikipedia.org/wiki/Discounted_cash_flow

    The discounted cash flow (DCF) analysis, in financial analysis, is a method used to value a security, project, company, or asset, that incorporates the time value of money. Discounted cash flow analysis is widely used in investment finance, real estate development, corporate financial management, and patent valuation. Used in industry as early ...

  5. Discounted payback period - Wikipedia

    en.wikipedia.org/wiki/Discounted_payback_period

    The discounted payback method still does not offer concrete decision criteria to determine if an investment increases a firm's value. In order to calculate DPB, an estimate of the cost of capital is required. Another disadvantage is that cash flows beyond the discounted payback period are ignored entirely with this method. [3]

  6. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    The Goods and Services Tax (GST) (French: Taxe sur les produits et services, TPS) is a multi-level value-added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST replaced a hidden 13.5% Manufacturers' Sales Tax (MST) because it hurt the manufacturing sector's ability to export.

  7. What taxes are due on a Roth IRA conversion? - AOL

    www.aol.com/finance/taxes-due-roth-ira...

    You’ve already paid taxes on your contributions to a Roth 401(k) once, so you don’t have to pay those taxes again.You can use Bankrate’s Roth IRA conversion calculator to estimate the change ...

  8. Stochastic discount factor - Wikipedia

    en.wikipedia.org/wiki/Stochastic_discount_factor

    The concept of the stochastic discount factor (SDF) is used in financial economics and mathematical finance. The name derives from the price of an asset being computable by "discounting" the future cash flow x ~ i {\displaystyle {\tilde {x}}_{i}} by the stochastic factor m ~ {\displaystyle {\tilde {m}}} , and then taking the expectation. [ 1 ]

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