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  2. SOCET SET - Wikipedia

    en.wikipedia.org/wiki/SOCET_SET

    SOCET SET is a software application that performs functions related to photogrammetry. It is developed and published by BAE Systems . SOCET SET was among the first commercial digital photogrammetry software programs.

  3. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

  4. Rate of profit - Wikipedia

    en.wikipedia.org/wiki/Rate_of_profit

    The rate of profit depends on the definition of capital invested. Two measurements of the value of capital exist: capital at historical cost and capital at market value. Historical cost is the original cost of an asset at the time of purchase or payment. Market value is the re-sale value, replacement value, or value in present or alternative use.

  5. Piotroski F-score - Wikipedia

    en.wikipedia.org/wiki/Piotroski_F-Score

    Some improvements to the Piotroski F-score were suggested in Alpha Architect [3] and American Association of Individual Investors (AAII) official blogs. [4] A 2024 study evaluates the formula for the U.S. market from 1963 to 2022 and compares it with the performance of the Magic Formula, Conservative Formula, and Acquirer’s Multiple. The ...

  6. Allowance for Loan and Lease Losses - Wikipedia

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

    This credit risk represents the charge-offs that will most likely be realized against an institution's operating income as of the financial statement end date. [1] This reserve reduces the book value of the institution's loans and leases to the amount that the institution reasonably expects to collect. [2]

  7. Market data - Wikipedia

    en.wikipedia.org/wiki/Market_data

    [3] For consumers of market data, which are primarily the financial institutions and industry utilities serving the capital markets, the complexity of managing market data rose with the increase in the number of issued securities, number of exchanges and the globalization of capital markets.

  8. Percentage rent - Wikipedia

    en.wikipedia.org/wiki/Percentage_rent

    For example, if a tenant has a base rent of $1,000 per month, and a percentage rent of 5% of income on an annualized basis, then the natural breakpoint is (12 x 1,000) / 5% = $240,000. That means the tenant will pay only base rent until they have an annual income greater than $240,000, although they may agree to some other breakpoint value as ...

  9. Socket 8 - Wikipedia

    en.wikipedia.org/wiki/Socket_8

    Socket 8 is a unique rectangular CPGA socket with 387 pins. It supports FSB speeds ranging from 60 to 66 MHz, a voltage of 3.1 or 3.3 V, and support for the Pentium Pro and the Pentium II OverDrive CPUs. Socket 8 also has a unique pin arrangement pattern. One part of the socket has pins in a PGA grid, while the other part uses a SPGA grid. [1]