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  2. Cost-loss model - Wikipedia

    en.wikipedia.org/wiki/Cost-loss_model

    The Cost-loss model considers one forecast prior to an event, while the Extended cost-loss model considers two forecasts at different times prior to the event. The Extended cost-loss model is an example of a dynamic decision model, and links the cost-loss model to the Bellman equation and Dynamic programming.

  3. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  4. Multiplier (economics) - Wikipedia

    en.wikipedia.org/wiki/Multiplier_(economics)

    In macroeconomics, a multiplier is a factor of proportionality that measures how much an endogenous variable changes in response to a change in some exogenous variable. For example, suppose variable x changes by k units, which causes another variable y to change by M × k units.

  5. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    The tax amortization benefit factor (or TAB factor) is the result of a mathematical function of a corporate tax rate, a discount rate and a tax amortization period: = [(((+)))]

  6. Experience modifier - Wikipedia

    en.wikipedia.org/wiki/Experience_modifier

    Experience modifiers are normally recalculated for an employer annually by using experience ratings. The rating is a method used by insurers to determine pricing of premiums for different groups or individuals based on the group or individual's history of claims.

  7. Excess burden of taxation - Wikipedia

    en.wikipedia.org/wiki/Excess_burden_of_taxation

    The average cost of funds is the total cost of distortions divided by the total revenue collected by a government. In contrast, the marginal cost of funds (MCF) is the size of the distortion that accompanied the last unit of revenue raised (i.e. the rate of change of distortion with respect to revenue). In most cases, the MCF increases as the ...

  8. Legal risk - Wikipedia

    en.wikipedia.org/wiki/Legal_risk

    The cost and loss of income caused by legal uncertainty, multiplied by possibility of the individual event or legal environment as a whole. [10] One of the most obvious legal risks of doing business not mentioned in the above definitions is the risk of arrest and prosecution.

  9. Treble damages - Wikipedia

    en.wikipedia.org/wiki/Treble_damages

    In United States law, treble damages is a term that indicates that a statute permits a court to triple the amount of the actual/compensatory damages to be awarded to a prevailing plaintiff. Treble damages are usually a multiple of, rather than an addition to, actual damages, but on occasion they are additive, as in California Civil Code § 1719.