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For example, administrative office rent is both a G&A expense and an overhead cost. Factory floor rent, however, is overhead (manufacturing overhead) but not G&A, as it relates to production. Similarly, executive staff salaries are G&A and overhead, but production supervisor salaries are overhead (manufacturing overhead) but not G&A. G&A figures are regularly used for …

General and administrative expense definition Read More »

The rule essentially states that a company has a legal obligation to remove the asset, and there are certain calculation rules for an accountant to follow. The second condition for recognition is that a reasonable estimate of the liability’s fair value can be made. For instance, an estimate is considered available if the obligation’s fair …

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A bond’s yield is a function of its market price, which can fluctuate; therefore a bond’s YTW is not “locked in” until the bond is purchased, and your yield at time of purchase may be different from the yield shown here. The “locked in” YTW is not guaranteed; you may receive less than the YTW …

Affaire WikiLeaks : un ancien informaticien de la CIA condamné à 40 ans de prison Read More »

A 0.5% monthly return (r) nets approximately 6.17% annually when compounded monthly, according to the formula (1 + 0.005)12 – 1. This difference appears minor in this example, but can have real implications when considered across extended periods or when there are substantial amounts involved. Annualized returns are not difficult to calculate, and you can …

Annualize Definition, How To Annualize, Benefits, Limitations Read More »

For example, when a vehicle starts from a standstill (zero velocity, in an inertial body of reference) and travels in a straight line at increasing speeds, it is accelerating in the direction of journey. If the car turns, an acceleration happens toward the new course and adjustments its movement vector. The acceleration of the car …

Accelerated Definition & Which Means Read More »

Examples include sales salaries paid to the sales force, advertising costs to promote products, and delivery expenses for shipping goods. Small businesses with a simple operating structure, including sole-proprietorships and partnerships, can choose between creating single-step or multi-step income statements. Organizing transactions into these categories helps in accurately analyzing the business’s operational efficiency and overall …

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