ANNUALIZE is a statistical technique whereby figures covering a period of less than one year are extended to cover a 12-month period. The technique, to be accurate, must take seasonal variations into consideration.
RESERVE ACCOUNTS, generally, are those accounts where retained earnings are set aside to satisfy dividends, improvements, contingencies, retirement of preferred stock, etc.
REPRODUCTION COST LESS DEPRECIATION (RCLD) is a technique for valuing electric distribution assets.
Enter a term, then click the entry you would like to view.