ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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VAR is an acronym for Value-Added Reseller (usually of technology products) or, in finance, Value at Risk.
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SMOOTHING is a widely used technique in forecasting trends, seasonality and level change, e.g. averaging month-to-month fluctuations. Works well with data that has a lot of randomness.
ACCELERATED DEPRECIATION is a method of calculating depreciation with larger amounts in the first year(s).