ARR Definition

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ARR is an acronym for Accounting Rate of Return.

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NON-CASH FINANCING & INVESTING is where information about transactions and other events that do not result in any cash flows during the financial year but affect assets and liabilities that are recognized must be disclosed in the financial report where the transactions and other events: a. involve parties external to the entity; and b. relate to the financing or investing activities of the entity.

NET OPERATING INCOME (NOI) is income after deducting for operating expenses but before deducting for income taxes and interest.

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