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  2. Engagement letter - Wikipedia

    en.wikipedia.org/wiki/Engagement_letter

    This letter states the terms and conditions of the engagement, principally addressing the scope of the engagement and the terms of compensation for the firm. Most engagement letters follow a standard format. The example given below refers to the engagement of an accountancy firm.

  3. Loss payee clause - Wikipedia

    en.wikipedia.org/wiki/Loss_payee_clause

    It is noted that, by an assignment in writing collateral to a first priority statutory ship mortgage (the "Mortgage"), [the shipowner] (the "Owner") assigned absolutely to [the bank] (the "Assignee") the benefit of this policy of insurance and all benefits of this policy, including all claims of any nature (including return of premiums) under this policy.

  4. Rate making - Wikipedia

    en.wikipedia.org/wiki/Rate_making

    The following are fundamental terms that are commonly used in rate making. A rate "is the price per unit of insurance for each exposure unit, which is the unit of measurement used in insurance pricing". The exposure unit is used to establish insurance premiums by examining parallel groups. [1]

  5. Insurance policy - Wikipedia

    en.wikipedia.org/wiki/Insurance_policy

    In insurance, the insurance policy is a contract (generally a standard form contract) between the insurer and the policyholder, which determines the claims which the insurer is legally required to pay. In exchange for an initial payment, known as the premium, the insurer promises to pay for loss caused by perils covered under the policy language.

  6. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Cost classifications based on functions, activities, products, processes and on the information needs of the organization in its planning and control. Cost classifications based on the types of transactions. Combines objective and subjective assessment of costs contributing to a standard result. Aims to present a 'true and fair' view of ...

  7. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The cost driver is a factor that creates or drives the cost of the activity. For example, the cost of the activity of bank tellers can be ascribed to each product by measuring how long each product's transactions (cost driver) take at the counter and then by measuring the number of each type of transaction.

  8. PDF - Wikipedia

    en.wikipedia.org/wiki/PDF

    A PDF file is organized using ASCII characters, except for certain elements that may have binary content. The file starts with a header containing a magic number (as a readable string) and the version of the format, for example %PDF-1.7. The format is a subset of a COS ("Carousel" Object Structure) format. [23]

  9. Replacement value - Wikipedia

    en.wikipedia.org/wiki/Replacement_value

    The term replacement cost or replacement value refers to the amount that an entity would have to pay to replace an asset at the present time, according to its current worth. [1] In the insurance industry, "replacement cost" or "replacement cost value" is one of several methods of determining the value of an insured item. Replacement cost is the ...

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