capital items
41return on capital employed — ROCE An accounting ratio expressing the profit of an organization for an accounting period as a percentage of the capital employed. It is one of the most frequently used ratios for assessing the performance of organizations. In making the… …
42Other capital costs — Costs for items or activities not included elsewhere under capital cost tabulations, such as for and decommissioning, dismantling, and reclamation. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …
43net capital stock — The difference between the total assets and the total liabilities of a corporation. It may be in the form of three items: (1) Capital, which represents the original amount contributed in money or property or services; (2) surplus, which… …
44To deduct *allowances, *discounts, *taxation, or other items from an amount. — NPV The value of an investment derived from comparisons of costs with the present value of anticipated future, incremental *cash flows. The *present value of cash flows is calculated by applying an appropriate *cost of capital rate to each… …
45government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… …
46International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
47Balance of payments — In economics, the balance of payments, (or BOP) measures the payments that flow between any individual country and all other countries. It is used to summarize all international economic transactions for that country during a specific time period …
48Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… …
49United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …
50investment — money used to purchase any capital items for the business and expected to yield an income. Glossary of Business Terms The creation of more money through the use of capital. Bloomberg Financial Dictionary This has a special regulatory meaning… …
