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  2. Forward freight agreement - Wikipedia

    en.wikipedia.org/wiki/Forward_freight_agreement

    Each exchange provides its own rules and its own initial and maintenance margin requirements. The freight derivatives market for dry cargo vessels saw a big increase in traded volumes in 2021. Dry forward freight agreement (FFA) volumes hit 2,524,271 lots, up 61% on 2020.

  3. Special memorandum account - Wikipedia

    en.wikipedia.org/wiki/Special_Memorandum_Account

    Special memorandum account (SMA) [1] is a margin credit account used for calculating US Regulation T requirements on brokerage accounts. In addition to Initial Margin and Maintenance Margin requirements, the SMA ledger is used to lock in unrealized gains that augment the client's buying power. According to Regulation T, Section 220.5: [2]

  4. Common area maintenance charges - Wikipedia

    en.wikipedia.org/wiki/Common_area_maintenance...

    Common area maintenance charges (CAM) are one of the net charges billed to tenants in a commercial triple net (NNN) lease, and are paid by tenants to the landlord of a commercial property. A CAM charge is an additional rent, charged on top of base rent, and is mainly composed of maintenance fees for work performed on the common area of a property

  5. Free cash flow - Wikipedia

    en.wikipedia.org/wiki/Free_cash_flow

    Therefore, this input to the calculation of free cash flow may be subject to manipulation, or require estimation. Since it may be a large number, maintenance capex's uncertainty is the basis for some people's dismissal of 'free cash flow'. A second problem with the maintenance capex measurement is its intrinsic 'lumpiness'.

  6. Equivalent annual cost - Wikipedia

    en.wikipedia.org/wiki/Equivalent_annual_cost

    Assessing whether increased maintenance costs will economically change the useful life of an asset. [ 10 ] Calculating how much should be invested in an asset in order to achieve a desired result (i.e., purchasing a storage tank with a 20-year life, as opposed to one with a 5-year life, in order to achieve a similar EAC).

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  8. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    CONTRIBUTION MARGIN. A relationship between the cost, volume and profit is the contribution margin. The contribution margin is the revenue excess from sales over variable costs. The concept of contribution margin is particularly useful in the planning of business because it gives an insight into the potential profits that a business can generate.

  9. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    To verify a margin (%): Cost as % of sales = 100% − Margin % "When considering multiple products with different revenues and costs, we can calculate overall margin (%) on either of two bases: Total revenue and total costs for all products, or the dollar-weighted average of the percentage margins of the different products." [1]