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Profit-Volume Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin

The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...

Parent-Subsidiary Relationship

A relationship between a parent company (simply, a parent) and its subsidiary (or subsidiaries) in which the parent controls its...

Scrap Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Residual Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Salvage Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Amortized Asset

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

Amortizable Asset

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

Amortized Cost

The monetary amount at which a financial asset or financial liability is measured at the time it is first recognized...