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  2. Template : Conversion between common sight adjustments based ...

    en.wikipedia.org/wiki/Template:Conversion...

    Conversion of various sight adjustment increment Increment, or click (mins of arc) (milli-radians) At 100 ...

  3. Minute and second of arc - Wikipedia

    en.wikipedia.org/wiki/Minute_and_second_of_arc

    Such adjustments are trivial when the scope's adjustment dials have a MOA scale printed on them, and even figuring the right number of clicks is relatively easy on scopes that click in fractions of MOA. This makes zeroing and adjustments much easier: To adjust a 1 ⁄ 2 MOA scope 3 MOA down and 1.5 MOA right, the scope needs to be adjusted 3 × ...

  4. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    The acquirer hires an appraisal firm (typically an external accounting firm or a valuation advisor) who reports that the FV of the net assets is $24B. The fair value adjustment can relate to any assets or liabilities recorded on the balance sheet (or off-balance sheet items that should be recorded).

  5. Adjusting entries - Wikipedia

    en.wikipedia.org/wiki/Adjusting_entries

    In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .

  6. Percentage-of-completion method - Wikipedia

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

    The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability

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  8. Valuation using multiples - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_multiples

    Accounting factors: Accounting policies, financial year end; Financial: Capital structure; Empirical factors: Size; These adjustments can involve the use of regression analysis against different potential value drivers and are used to test correlations between the different value drivers. Such methods can significantly improve valuation accuracy.

  9. Macy's tightens financial controls after employee covered up ...

    www.aol.com/macys-offers-mixed-outlook-reporting...

    Macy's said Wednesday that it has tightened internal financial accounting measures after completing a probe of a rogue employee who hid $151 million in delivery expenses over a span of nearly ...