intangible costs
61Charles Berry (economist) — Charles Berry (1930 September 2, 2007) was an American economist and specialist in industrial organization and applied microeconomics. He is well known for his derivation of the Berry Ratio, an analytical tool used extensively by tax and transfer …
62Public good — For the egalitarian terms, see Common good and Public interest. In economics, a public good is a good that is nonrival and non excludable. Non rivalry means that consumption of the good by one individual does not reduce availability of the good… …
63Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
64environment — environmental, adj. environmentally, adv. /en vuy reuhn meuhnt, vuy euhrn /, n. 1. the aggregate of surrounding things, conditions, or influences; surroundings; milieu. 2. Ecol. the air, water, minerals, organisms, and all other external factors… …
65Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …
66Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
67Engineering economics — Engineering economics, previously known as engineering economy, is a subset of economics for application to engineering projects. Engineers seek solutions to problems, and the economic viability of each potential solution is normally considered… …
68INDOPCO, Inc. v. Commissioner — Infobox SCOTUS case Litigants = INDOPCO, Inc. v. Commissioner ArgueDate = November 12 ArgueYear = 1991 DecideDate = February 26 DecideYear = 1992 FullName = INDOPCO, Inc. v. Commissioner of Internal Revenue USVol = 503 USPage = 79 Citation =… …
69tort — /tawrt/, n. Law. a wrongful act, not including a breach of contract or trust, that results in injury to another s person, property, reputation, or the like, and for which the injured party is entitled to compensation. [1350 1400; ME: injury,… …
70income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …
