The recognition of a bond expense based on the amount of interest amortized over the life of the bond.
Return earned on a savings or time deposit when interest is compounded and the funds remain in the account for a full year. Also called economic annual yield.
Reduction in long-run average and marginal costs, due to the production of similar or related goods or services where the output or provision of an item 'A' reduces the cost of item 'B.
The reduction in long-run average and marginal costs arising from an increase in size of an operating unit (a factory or plant, for example). Economics of scale can be internal to an organization (cost reduction due to technological and management factors) or external (cost reduction due to the ...
Reduction in the long-run average and marginal costs due to fuller use of facilities and processed in producing a larger variety of goods or services.
The difference between the weighted average cost of capital for a company versus the return it is receiving on its invested capital. Can also refer to the difference between an investment's real rate of return versus the rate of inflation in the overall economy.
When there is a significant increase in assets over the amount of liabilities a company holds.
At which a means of transport yields the best financial result under the given constraints of engine power, road conditions, and traffic congestion.
