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Ultimate loss amounts are necessary for determining an insurance company's carried reserves. They are also useful for determining adequate insurance premiums, when loss experience is used as a rating factor [4] [5] [6] Loss development factors are used in all triangular methods of loss reserving, [7] such as the chain-ladder method.
The chain-ladder technique is only accurate when patterns of loss development in the past can be assumed to continue in the future. [ 1 ] [ 3 ] [ 4 ] In contrast to other loss reserving methods such as the Bornhuetter–Ferguson method , it relies only on past experience to arrive at an incurred but not reported claims estimate.
The modified Dietz method [1] [2] [3] is a measure of the ex post (i.e. historical) performance of an investment portfolio in the presence of external flows. (External flows are movements of value such as transfers of cash, securities or other instruments in or out of the portfolio, with no equal simultaneous movement of value in the opposite direction, and which are not income from the ...
The Lotus Development Corporation was founded by Mitchell Kapor, a friend of the developers of VisiCalc. 1-2-3 was originally written by Jonathan Sachs, who had written two spreadsheet programs previously while working at Concentric Data Systems, Inc. [6] [7] To aid its growth both in the UK and possibly elsewhere, Lotus 1-2-3 became the very ...
This is a further development of the historical Claris Works Office suite. WordPerfect Office Quattro Pro – for MS Windows. Was one of the big three spreadsheets (the others being Lotus 123 and Excel). EasyOffice EasySpreadsheet – for MS Windows. No longer freeware, this suite aims to be more user friendly than competitors. Framework ...
Development was put on hiatus in 1994 after slow sales on the Windows platform, and officially ended in April 1996 after Lotus was purchased by IBM. Improv was an attempt to redefine the way a spreadsheet program should work, to make it easier to build new spreadsheets and to modify existing ones.
This template is for use with abbreviated lists of wins and losses in sporting articles (the 'win-loss record'). It optionally supports draws, ties and/or overtime losses. The output is a standardised short numeric format, with a tooltip pop-up that explains the notation.
Cost of goods sold (COGS) (also cost of products sold (COPS), or cost of sales [1]) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.