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  2. PnL explained - Wikipedia

    en.wikipedia.org/wiki/PnL_Explained

    In investment banking, PnL explained (also called P&L explain, P&L attribution or profit and loss explained) is an income statement with commentary that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes. P&L is the day-over-day change in the value of a portfolio of trades ...

  3. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  4. Lower of cost or market - Wikipedia

    en.wikipedia.org/wiki/Lower_of_Cost_or_Market

    If the inventory has decreased in value below historical cost, then its carrying value is reduced and reported on the balance sheet. The criterion for reporting this is the current market value . Any loss resulting from the decline in the value of inventory is charged to " cost of goods sold " (COGS) if non-material, or "loss on the reduction ...

  5. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  6. Reorder point - Wikipedia

    en.wikipedia.org/wiki/Reorder_point

    The reorder point (ROP), also reorder level (ROL) or "optimal re-order level", [1] is the level of inventory which triggers an action to replenish that particular inventory. It is a minimum amount of an item which a firm holds in stock, such that, when stock falls to this amount, the item must be reordered.

  7. Milky Way - Wikipedia

    en.wikipedia.org/wiki/Milky_Way

    The Milky Way [c] is the galaxy that includes the Solar System, with the name describing the galaxy's appearance from Earth: a hazy band of light seen in the night sky formed from stars that cannot be individually distinguished by the naked eye.

  8. Greenhouse gas inventory - Wikipedia

    en.wikipedia.org/wiki/Greenhouse_gas_inventory

    Know IPCC Format for GHG Emissions Inventory The data in the GHG emissions inventory is presented using the IPCC format (seven sectors presented using the Common Reporting Format, or CRF) as is all communication between Member States and the Secretariat of the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol.

  9. Carbon cycle - Wikipedia

    en.wikipedia.org/wiki/Carbon_cycle

    Also, acid rain and polluted runoff from agriculture and industry change the ocean's chemical composition. Such changes can have dramatic effects on highly sensitive ecosystems such as coral reefs, [109] thus limiting the ocean's ability to absorb carbon from the atmosphere on a regional scale and reducing oceanic biodiversity globally.

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