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LibreTexts (formerly called STEMHyperlibrary[1] and ChemWiki[2]) is a 501 (c) (3) nonprofit [3] online educational resource project. The project provides open access to its content on its website, and the site is built on the Mindtouch platform. [4] LibreTexts was started in 2008 by Professor Delmar Larsen at the University of California Davis ...
Open educational resources (OER) [1] are teaching, learning, and research materials intentionally created and licensed to be free for the end user to own, share, and in most cases, modify. [2][3] The term "OER" describes publicly accessible materials and resources for any user to use, re-mix, improve, and redistribute under some licenses. [4]
The U.S. Government Accountability Office (GAO) defines a cost estimate as "the summation of individual cost elements, using established methods and valid data, to estimate the future costs of a program, based on what is known today". The GAO reports that "realistic cost estimating was imperative when making wise decisions in acquiring new ...
t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned ...
v. t. e. A company 's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈiːbɪtdɑː, - bə -, ˈɛ -/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its ...
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 ...
Net operating assets. Net operating assets (NOA) are a business's operating assets minus its operating liabilities. [1] NOA is calculated by reformatting the balance sheet so that operating activities are separated from financing activities. This is done so that the operating performance of the business can be isolated and valued independently ...
For example, a company with numerous fixed assets on its books (e.g. factories, machinery, etc.) would likely have decreased net income due to depreciation; however, as depreciation is a non-cash expense [5] the operating cash flow would provide a more accurate picture of the company's current cash holdings than the artificially low net income.