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Proprietary Fund Ratio

A ratio that relates tangible net worth to total tangible assets. It reflects the extent to which tangible assets are...

Proprietary Ratio

A ratio that relates tangible net worth to total tangible assets. It reflects the extent to which tangible assets are...

Tangibility Ratio

A ratio that relates tangible assets to total assets of an entity. It is one of the measures of a...

Tangible Asset

A type of assets that has physical substance and property, such as inventory items, buildings, manufacturing equipment or machinery, and...

Contra Amounts

A set of allowances (hence, it is also called valuation allowances) that an entity creates for the purpose of offsetting...

Supporting Schedule

A disclosure technique or approach that provides a detailed itemization of the contents of an entity's accounts or financial statements....

Hyperinflation

The state of rapid and excessive increases in the general price (general price index) of goods and services in an...

Hyperinflationary Economy

An economy that experiences, or is deemed to be currently in the state of, hyperinflation. Hyperinflation is manifested by macroeconomic...

General Price Index

A published index that provides a measure of the proportionate, or percentage, changes in the price of goods and services...

Cap Rate

The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...