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  2. Sustainable growth rate - Wikipedia

    en.wikipedia.org/wiki/Sustainable_growth_rate

    The sustainable growth rate is the growth rate in profits that a company can reasonably achieve, consistent with its established financial policy.Relatedly, an assumption re the company's sustainable growth rate is a required input to several valuation models — for instance the Gordon model and other discounted cash flow models — where this is used in the calculation of continuing or ...

  3. Sahlqvist formula - Wikipedia

    en.wikipedia.org/wiki/Sahlqvist_formula

    Since it is undecidable, by Chagrova's theorem, whether an arbitrary modal formula has a first-order correspondent, there are formulas with first-order frame conditions that are not Sahlqvist [Chagrova 1991] (see the examples below). Hence Sahlqvist formulas define only a (decidable) subset of modal formulas with first-order correspondents.

  4. 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

  5. Kripke semantics - Wikipedia

    en.wikipedia.org/wiki/Kripke_semantics

    a Sahlqvist formula is canonical, the class of frames corresponding to a Sahlqvist formula is first-order definable, there is an algorithm that computes the corresponding frame condition to a given Sahlqvist formula. This is a powerful criterion: for example, all axioms listed above as canonical are (equivalent to) Sahlqvist formulas.

  6. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    Example of a spreadsheet holding data about a group of audio tracks. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table.

  7. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    However, because accounting is kept on a historical basis, the equity is typically not the net worth of the organization. Often, a company may depreciate capital assets in 5–7 years, meaning that the assets will show on the books as less than their "real" value, or what they would be worth on the secondary market.

  8. Modal logic - Wikipedia

    en.wikipedia.org/wiki/Modal_logic

    We can prove that these frames produce the same set of valid sentences as do the frames where all worlds can see all other worlds of W (i.e., where R is a "total" relation). This gives the corresponding modal graph which is total complete (i.e., no more edges (relations) can be added). For example, in any modal logic based on frame conditions:

  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.