option value
41option to tax — The charge of VAT on a supply that would normally be exempt. It applies to certain supplies of land and buildings. If a decision to charge VAT is made, the value of the supplies when calculating the taxable turnover must be included. Option to… …
42option to tax — election to waive exemption An irrevocable election made by a landlord to charge value added tax on exempt supplies of buildings (rents). This enables the otherwise irrecoverable input VAT on costs relating to the property to be reclaimed by the… …
43option of equivalent value — See seller s option …
44Datar-Mathews Method for Real Option Valuation — The Datar Mathews Method [1] (DM Method ©[2]) is a new method for Real options valuation. The DM Method can be understood as an extension of the net present value (NPV) multi scenario Monte Carlo model with an adjustment for risk aversion and… …
45Binary option — In finance, a binary option is a type of option where the payoff is either some fixed amount of some asset or nothing at all. The two main types of binary options are the cash or nothing binary option and the asset or nothing binary option. The… …
46Put option — NOTOC A put option (sometimes simply called a put ) is a financial contract between two parties, the seller (writer) and the buyer of the option. The put allows its buyer the right but not the obligation to sell a commodity or financial… …
47fair value — An accounting term defined by FASB. The amount at which an asset could be bought or sold in a current transaction between willing parties, that is, other than in a forced or liquidation sale. Quoted market prices in active markets are the best… …
48Non-use value — The concept of non use value refers to the value that people derive from economic goods (including public goods or natural resources) independent of any use, present or future, that people might make of those goods. These are generally… …
49Existence value — Existence values are an unusual and somewhat controversial class of economic value, reflecting the benefit people receive from knowing that a particular environmental resource, such as Antarctica, the Grand Canyon, endangered species, or any… …
50Bequest value — Bequest value, in economics, is the value of satisfaction from preserving a natural environment for future generations. [Greenley, Douglas A., et al., Option Value: Empirical Evidence From a Case Study of Recreation and WaterQuality, Quarterly… …
