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OAR

It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....

Overall Capitalization Rate

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

Kiting

An informal term (U.S. usage) for any fraudulent practice aiming to improve the apparent cash position in the accounts of...

Direct Cost

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

Overhead Costs

A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...

Overheads

A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...

Flat Cost

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

Prime Cost

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

OAR

It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...

Overheads Absorption Rate

A pre-determined rate that is set for the purpose of defining the absorption of production overheads into the cost of...