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  2. Basis of estimate - Wikipedia

    en.wikipedia.org/wiki/Basis_of_estimate

    Through carefully planned equations, hierarchical listing of elements, standard calculations, checklists of project elements and other methods, [1] the project team adds in all expenses of a project, from labor to materials to administrative costs. These calculations formulate a Basis of Estimate which is, when completed, a number that can be ...

  3. δ34S - Wikipedia

    en.wikipedia.org/wiki/Δ34S

    Of the 25 known isotopes of sulfur, four are stable. [1] In order of their abundance, those isotopes are 32 S (94.93%), 34 S (4.29%), 33 S (0.76%), and 36 S (0.02%). [2] The δ 34 S value refers to a measure of the ratio of the two most common stable sulfur isotopes, 34 S: 32 S, as measured in a sample against that same ratio as measured in a known reference standard.

  4. 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.

  5. Point of total assumption - Wikipedia

    en.wikipedia.org/wiki/Point_of_total_assumption

    Calculation of Point of Total assumption (the case when EAC exceeds PTA that should be treated as a risk trigger, is shown) The point of total assumption (PTA) is a point on the cost line of the profit-cost curve determined by the contract elements associated with a fixed price plus incentive-Firm Target (FPI) contract above which the seller effectively bears all the costs of a cost overrun.

  6. 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.

  7. 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.

  8. Cost database - Wikipedia

    en.wikipedia.org/wiki/Cost_database

    The most basic element of a cost estimate and therefore the cost database is the estimate line item or work item. [3] An example is "Concrete, 4000 psi (30 MPa)," which is the description of the item. In the cost database, an item is a row or record in a table (of items) and the description is a column or field for that record.

  9. Full configuration interaction - Wikipedia

    en.wikipedia.org/wiki/Full_configuration_interaction

    It is a special case of the configuration interaction method in which all Slater determinants (or configuration state functions, CSFs) of the proper symmetry are included in the variational procedure (i.e., all Slater determinants obtained by exciting all possible electrons to all possible virtual orbitals, orbitals which are unoccupied in the electronic ground state configuration).