Search results
Results from the Think 24/7 Content Network
Book value. In accounting, book value is the value of an asset [1] according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets [clarification needed] minus ...
Open-book contract. In an open-book contract, the buyer and seller of work/services agree on (1) which costs are remunerable and (2) the margin that the supplier can add to these costs. The project is then invoiced to the customer based on the actual costs incurred plus the agreed margin. It is essentially the same as what is known (especially ...
Publishing. Publishing is the activity of making information, literature, music, software, and other content available to the public for sale or for free. [1] Traditionally, the term refers to the creation and distribution of printed works, such as books, comic books, newspapers, and magazines. With the advent of digital information systems ...
P/B ratio. The price-to-book ratio, or P/B ratio, (also PBR) is a financial ratio used to compare a company's current market value to its book value (where book value is the value of all assets minus liabilities owned by a company). The calculation can be performed in two ways, but the result should be the same.
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person or an organization ...
To determine the cost of the book acquisition program, obtain the average cost of the type of book added to the collection and multiply by the number of books to be added to keep the collection current. In 1974, Publishers Weekly reported in its February 3, 1975 issue, the average science book cost $20.83 while the average technical book cost ...
Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them with ...
9.0% (1) All. Restricted (2) Total direct costs less equipment purchases, alterations and renovations, pass-through funds, and the portion of each subaward exceeding $25,000. All federal programs which require the use of a restricted rate as defined in 34 CFR 75.563 and 34 CFR 76.563.