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  2. Liquidation value - Wikipedia

    en.wikipedia.org/wiki/Liquidation_value

    Liquidation value is the likely price of an asset when it is allowed insufficient time to sell on the open market, thereby reducing its exposure to potential buyers. Liquidation value is typically lower than fair market value . [ 1 ]

  3. Discounted cash flow - Wikipedia

    en.wikipedia.org/wiki/Discounted_cash_flow

    The discounted cash flow (DCF) analysis, in financial analysis, is a method used to value a security, project, company, or asset, that incorporates the time value of money.

  4. Market liquidity - Wikipedia

    en.wikipedia.org/wiki/Market_liquidity

    Theory and empirical evidence suggest that investors require higher return on assets with lower market liquidity to compensate them for the higher cost of trading these assets. [6] That is, for an asset with given cash flow, the higher its market liquidity, the higher its price and the lower is its expected return.

  5. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas ...

  6. Expected loss - Wikipedia

    en.wikipedia.org/wiki/Expected_loss

    Original home value $100, loan to value 80%, loan amount $80 outstanding loan $75; current home value $70; liquidation cost $10; Loss given default = Magnitude of likely loss on the exposure / Exposure at default

  7. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    In the FIFO example above, the company (Foo Co.), using LIFO accounting, would expense the cost associated with the first 75 units at $59, 125 more units at $55, and the remaining 10 units at $50. Under LIFO, the total cost of sales for November would be $11,800. The ending inventory would be calculated the following way:

  8. Cash flow - Wikipedia

    en.wikipedia.org/wiki/Cash_flow

    OCF = (Revenue − cost of good sold − operating expense)* (1−tax rate)+ depreciation* (tax rate) Depreciation*(tax rate) which locates at the end of the formula is called depreciation shield through which we can see that there is a negative relation between depreciation and cash flow.

  9. Liquidation - Wikipedia

    en.wikipedia.org/wiki/Liquidation

    Liquidation is the process in accounting by which a company is brought to an end. The assets and property of the business are redistributed. ... Liquidators costs ...