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Date to which the appraisal applies. If a certified appraiser values your property at MM for 10/31/2006. That is the date to which the appraisal applies. In other words, as of 10/31/2006, you property is appraised at MM. Appraisal may refer to:- a) Decision-making:- 1. Appraisal (decision...

A financial product sold by financial institutions that is designed to accept and grow funds from an individual and then, upon annuitization, pay out a stream of payments to the individual at a later point in time. Annuities are primarily used as a means of securing a steady cash flow for an...

An investor who provides financial backing for small start-ups or entrepreneurs. Angel investors are usually found among an entrepreneur's family and friends. The capital they provide can be a one-time injection of seed money or ongoing support to carry the company through difficult times...

Alternative dispute resolution (ADR) (also known as external dispute resolution in some countries, such as Australia) includes dispute resolution processes and techniques that act as a means for disagreeing parties to come to an agreement short of litigation. It is a collective term for the ways...

An accounting table that shows the relationship between a company’s bills and invoices and its due dates. Often created by accounting software, aging schedules can be produced for both accounts payable and accounts receivable to help a company see whether it is current on its payments to others...

A conflict arising when people (the agents) entrusted to look after the interests of others (the principals) use the authority or power for their own benefit instead. It is a pervasive problem and exists in practically every organization whether a business, church, club, or government...

Activity based costing is a costing method that has been developed to deal with the perceived weaknesses of traditional absorption costing. Traditional absorption costing is based on the principal that production overheads are driven by the level of production. This is reflected in the choice of...

Activity-based costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs...

An accrual bond is a fixed-interest bond that is issued at its face value and repaid at the end of the maturity period together with the accrued interest. In Germany, the accrued interest is compounded. In contrast to zero-coupon bonds, accrual bonds have a clearly stated coupon rate. A bond...

Accelerated Depreciation Definition of accelerated depreciation. Accelerated Depreciation refers to a method in which an organization depreciates its fixed assets in such a way that it allocates unequal amounts for each year. This primarily means that a larger portion of the cost is...

Abnormal return is defined as the difference between the actual return and the expected return which can be attributed to the non-systematic influences. Abnormal returns may be positive or negative depending on the expected returns. Expected returns are primarily calculated by using of the asset...

Accounting, is the production of financial records about an organization. Accountancy generally produces financial statements that show in money terms the economic resources under the control of management; selecting information that is relevant and representing it faithfully. The principles of...

What is the difference between the declaration and the definition of a variable? The definition is the one that actually allocates space, and provides an initialization value, if any. There can be many declarations, but there must be exactly one definition. A definition tells the compiler to...