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2. Drilling formula sheets - Wikipedia

   en.wikipedia.org/wiki/Drilling_formula_sheets

   Drilling Formula Sheets is a set of Drilling Formulas used commonly by drilling engineers in the onshore and offshore oil drilling industry. They are used as part of a key piece of engineering work called Well Control .

3. Borrowing base - Wikipedia

   en.wikipedia.org/wiki/Borrowing_base

   An example of a borrowing base certificate used in asset-based lending. Borrowing base certificate is the official accounting document prepared by the borrower that certifies the size of the borrowing base of an organization with the previously agreed advance rates. [11] Borrowing base certificate includes a summary calculation sheet.

4. List of price index formulas - Wikipedia

   en.wikipedia.org/wiki/List_of_price_index_formulas

   The Marshall-Edgeworth index, credited to Marshall (1887) and Edgeworth (1925), [11] is a weighted relative of current period to base period sets of prices. This index uses the arithmetic average of the current and based period quantities for weighting. It is considered a pseudo-superlative formula and is symmetric. [12]

5. Cost basis - Wikipedia

   en.wikipedia.org/wiki/Cost_basis

   Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

6. Pre-determined overhead rate - Wikipedia

   en.wikipedia.org/wiki/Pre-determined_overhead_rate

   Common activity bases used in the calculation include direct labor costs, direct labor hours, or machine hours. This is related to an activity rate which is a similar calculation used in activity-based costing. A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead.

7. Activity-based costing - Wikipedia

   en.wikipedia.org/wiki/Activity-based_costing

   The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

8. Cost database - Wikipedia

   en.wikipedia.org/wiki/Cost_database

   The cost database may be stored in relational database management system, which may be in either an open or proprietary format, serving the data to the cost estimating software. The cost database may be hosted in the cloud. Estimators use a cost database to store data in structured way which is easy to manage and retrieve. [2]

9. Rate base (utility) - Wikipedia

   en.wikipedia.org/wiki/Rate_base_(utility)

   The rate base can include: cash, working capital, materials and supplies, deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits, all dependent on the method that is used in the calculation.