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  2. Manning formula - Wikipedia

    en.wikipedia.org/wiki/Manning_formula

    The discharge formula, Q = A V, can be used to rewrite Gauckler–Manning's equation by substitution for V. Solving for Q then allows an estimate of the volumetric flow rate (discharge) without knowing the limiting or actual flow velocity. The formula can be obtained by use of dimensional analysis.

  3. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...

  5. Robert Manning (engineer) - Wikipedia

    en.wikipedia.org/wiki/Robert_Manning_(engineer)

    Robert Manning. Robert Manning (22 October 1816 – 9 December 1897) was an Irish hydraulic engineer best known for creation of the Manning formula. Manning was born in Normandy, France, the son of a soldier who had fought the previous year at the Battle of Waterloo. In 1826 he moved to Waterford, Ireland and in time worked as an accountant.

  6. Average accounting return - Wikipedia

    en.wikipedia.org/wiki/Average_accounting_return

    The average accounting return (AAR) is the average project earnings after taxes and depreciation, divided by the average book value of the investment during its life. Approach to making capital budgeting decisions involves the average accounting return (AAR). There are many different definitions of the AAR.

  7. Financial result - Wikipedia

    en.wikipedia.org/wiki/Financial_result

    The disadvantages of the use of financial result as a Key performance indicator. Operating components may be included in the financial result (e.g.: the income from financing activities).

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    mail.aol.com

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  9. Owner earnings - Wikipedia

    en.wikipedia.org/wiki/Owner_earnings

    Owner earnings is a valuation method detailed by Warren Buffett in Berkshire Hathaway's annual report in 1986. [1] He stated that the value of a company is simply the total of the net cash flows (owner earnings) expected to occur over the life of the business, minus any reinvestment of earnings.