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  2. Numeric precision in Microsoft Excel - Wikipedia

    en.wikipedia.org/wiki/Numeric_precision_in...

    Excel's storage of numbers in binary format also affects its accuracy. [3] To illustrate, the lower figure tabulates the simple addition 1 + x − 1 for several values of x. All the values of x begin at the 15 th decimal, so Excel must take them into account. Before calculating the sum 1 + x, Excel first approximates x as a binary number

  3. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    Revenues and gross profit are recognized each period based on the construction progress, in other words, the percentage of completion. Construction costs plus gross profit earned to date are accumulated in an asset account (construction in process, also called construction in progress), and progress billings are accumulated in a liability account (billing on construction in process).

  4. Average revenue per user - Wikipedia

    en.wikipedia.org/wiki/Average_revenue_per_user

    It is a measure of the revenue generated by one customer phone, pager, etc., per unit time, typically per year or month. In mobile telephony, ARPU includes not only the revenues billed to the customer each month for usage but also the revenue generated from incoming calls, payable within the regulatory interconnection regime.

  5. How do you calculate cost basis on investments? - AOL

    www.aol.com/finance/calculate-cost-basis...

    The different methods used to calculate cost basis include: First In, First Out (FIFO): The oldest shares you purchased are sold first. It’s the default method used by many brokerages if you don ...

  6. Construction estimating software - Wikipedia

    en.wikipedia.org/wiki/Construction_estimating...

    Construction cost estimating software is computer software designed for contractors to estimate construction costs for a specific project. A cost estimator will typically use estimating software to estimate their bid price for a project, which will ultimately become part of a resulting construction contract.

  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 ...

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  9. Point of total assumption - Wikipedia

    en.wikipedia.org/wiki/Point_of_total_assumption

    The reason to calculate PTA is that when executing the contract, actual cost is the only finance measurement. Compare this measurement with the cost base line to calculate Cost Performance Index (CPI), then we can estimate ( forecast ) the cost at Completion ('EAC' – Estimate at Completion – according to PMBOK , or 'FAC' – Forecast at ...

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