replacement value
71Восстановительная стоимость — (replacement cost) Цена, в которую организации может обойтись замена имеющихся у нее активов на новые. Восстановительная стоимость имеет значение при учете текущей стоимости (current cost accounting); активы оцениваются не по их первоначальной… …
72cramdown — In Chapter 13 bankruptcy, a reduction in the amount of a secured debt the debtor must repay to the replacement value of the collateral securing the debt. For example, if a debtor owes $5,000 on a car that s worth only $3,500, a cramdown would… …
73property damage — Injury to real or personal property through another s negligence, willful destruction, or by an act of nature. In lawsuits for damages caused by negligence or a willful act, property damage is distinguished from personal injury. Property damage… …
74Q ratio or Tobin's Q ratio — Market value of a firm s assets divided by replacement value of the firm s assets. The New York Times Financial Glossary …
75Q ratio — also: Tobin s Q ratio market value of a firm s assets divided by replacement value of the firm s assets. Named after James Tobin of Yale University. Bloomberg Financial Dictionary …
76Tobin's Q ratio — also: Q ratio market value of a firm s assets divided by replacement value of the firm s assets. Named after James Tobin of Yale University. Bloomberg Financial Dictionary …
77historical cost — noun 1. : a cost computed after production from records made concurrently with various steps of production contrasted with predetermined cost and standard cost 2. : the value at which a capital asset is recorded on the books representing the… …
78University of Idaho — Motto A Legacy of Leading Established January 30, 1889 Type Public …
79Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined …
80Chadron State College — Mari Sandoz High Plains Heritage Center, formerly the college library Motto Building Futures Every Day Established 1911 …