NET OPERATION PROFIT AFTER TAXES (NOPAT) is a profitability measure that omits the cost of debt financing (i.e. it omits interest payments, along with their associated tax break). NOPAT is primarily used in the calculation of EVA. It is calculated: NOPAT = operating income x (1 - Tax Rate).
DENAR (DENARI) is a currency of Macedonia.
STRANDED PLANT is a cost that has been incurred, but can not be reversed. Usually referred to as a sunk cost.
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