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  2. Batterygate - Wikipedia

    en.wikipedia.org/wiki/Batterygate

    e. Batterygate[1][2][3] is a term used to describe deliberate processor slowdowns on Apple 's iPhones, in order to prevent handsets with degraded batteries shutting down when under high load. Critics argued the slowdown amounted to planned obsolescence, however this may stem from the common misconception that all older iPhones were slowed down.

  3. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    The oldest cost (i.e., the first in) is then matched against revenue and assigned to cost of goods sold. Last-In First-Out (LIFO) is the reverse of FIFO. Some systems permit determining the costs of goods at the time acquired or made, but assigning costs to goods sold under the assumption that the goods made or acquired last are sold first.

  4. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    Example: If an asset has original cost of $1000, a useful life of 5 years and a salvage value of $100, compute its depreciation schedule. First, determine the years' digits. Since the asset has a useful life of 5 years, the years' digits are: 5, 4, 3, 2, and 1. Next, calculate the sum of the digits: 5+4+3+2+1=15

  5. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Misconduct. v. t. e. In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time. Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life.

  6. Product lifetime - Wikipedia

    en.wikipedia.org/wiki/Product_lifetime

    Product lifetime or product lifespan is the time interval from when a product is sold to when it is discarded. [1] Product lifetime is slightly different from service life because the latter considers only the effective time the product is used. [1] It is also different from product economic life which refers to the point where maintaining a ...

  7. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    The retail inventory method uses a cost to retail price ratio. The physical inventory is valued at retail, and it is multiplied by the cost ratio (or percentage) to determine the estimated cost of the ending inventory. The gross profit method uses the previous years average gross profit margin (i.e. sales minus cost of goods sold divided by ...

  8. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    Accounting. An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves capex, and the annual paper, toner, power and ...

  9. Charge cycle - Wikipedia

    en.wikipedia.org/wiki/Charge_cycle

    Charge cycle. A charge cycle is the process of charging a rechargeable battery and discharging it as required into a load. The term is typically used to specify a battery's expected life, as the number of charge cycles affects life more than the mere passage of time. Discharging the battery fully before recharging may be called "deep discharge ...

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