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  2. Time-utility function - Wikipedia

    en.wikipedia.org/wiki/Time-utility_function

    A constant function represents an action's utility that is not related to the action's completion time—for example, the action's constant relative importance. This allows both time-dependent and time-independent actions to be scheduled coherently. A TUF has a global critical time, after which its utility does not increase. If a TUF never ...

  3. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

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  4. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A separate term for the aggregation of expenses and losses does not exist. Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset ...

  5. Discounted utility - Wikipedia

    en.wikipedia.org/wiki/Discounted_utility

    It is calculated as the present discounted value of future utility, and for people with time preference for sooner rather than later gratification, it is less than the future utility. The utility of an event x occurring at future time t under utility function u, discounted back to the present (time 0) using discount factor β, is

  6. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    For example, a company may have unexpected and unpredictable expenses unrelated to production, such as warehouse costs and the like that are fixed only over the time period of the lease. By definition, there are no fixed costs in the long run, because the long run is a sufficient period of time for all short-run fixed inputs to become variable.

  7. Amortization (accounting) - Wikipedia

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

    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.

  8. Elasticity of intertemporal substitution - Wikipedia

    en.wikipedia.org/wiki/Elasticity_of_inter...

    A quantity of money invested today costs ′ units of utility, and so must yield exactly that number of units of utility in the future when saved at the prevailing gross interest rate = +, where is the net interest rate (if it yielded more, then the agent could make himself better off by saving more).

  9. Distributed cost - Wikipedia

    en.wikipedia.org/wiki/Distributed_cost

    He introduced the term "localized cost" to describe a desirable design concept where a feature does not cause other use cases to have additional costs. The canonical example of such a distributed cost in this definition is the For loop in the language ALGOL; it offered extreme flexibility but at the cost of making even simple loops slower to ...