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  2. Nitrilotriacetic acid - Wikipedia

    en.wikipedia.org/wiki/Nitrilotriacetic_acid

    Nitrilotriacetic acid (NTA) is the aminopolycarboxylic acid with the formula N(CH 2 CO 2 H) 3. It is a colourless solid. It is a colourless solid. Its conjugate base nitrilotriacetate is used as a chelating agent for Ca 2+ , Co 2+ , Cu 2+ , and Fe 3+ .

  3. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life. Depreciation is a corresponding concept for tangible assets. Methodologies for allocating amortization to each accounting period are generally the same as those for depreciation.

  4. Return on net assets - Wikipedia

    en.wikipedia.org/wiki/Return_on_net_assets

    The return on net assets (RONA) is a measure of financial performance of a company which takes the use of assets into account. [1] [2] Higher RONA means that the company is using its assets and working capital efficiently and effectively. [3] RONA is used by investors to determine how well management is utilizing assets. [4]

  5. Weighted average return on assets - Wikipedia

    en.wikipedia.org/wiki/Weighted_average_return_on...

    The weighted average return on assets, or WARA, is the collective rates of return on the various types of tangible and intangible assets of a company.. The presumption of a WARA is that each class of a company's asset base (such as manufacturing equipment, contracts, software, brand names, etc.) carries its own rate of return, each unique to the asset's underlying operational risk as well as ...

  6. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    Offshore drilling assets 7.5 5 13.30 Petroleum refining assets 16 10 15.00 Construction assets 6 5 20.10 Manufacture of grain and grain mill products 17 10 20.20 Manufacture of yarn, thread, and woven fabric 11 7 24.10 Cutting of timber 6 5 32.20 Manufacture of cement 20 15 20.1 Manufacture of motor vehicles 12 7 48.10 Telephone distribution ...

  7. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit. [1] Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the ...

  8. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    An asset's initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or "booked" at actual cash value. Assets such as buildings, land and equipment are valued based on their acquisition cost, which includes the actual cash cost of the asset plus certain costs tied to the purchase of the asset, such as broker fees.

  9. Financial asset - Wikipedia

    en.wikipedia.org/wiki/Financial_asset

    Financial assets are usually more liquid than tangible assets, such as commodities or real estate. [ 1 ] [ 2 ] [ 3 ] The opposite of financial assets is non-financial assets , which include both tangible property (sometimes also called real assets ) such as land, real estate or commodities, and intangible assets such as intellectual property ...