In an accounting period the total revenue minus all periodic expenses . When income taxes and interest are not deducted, it is known as operating profit or loss, if negative. […]
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NET INCOME AVAILABLE FOR COMMON STOCK
Company’s post-tax and post-dividend reporting revenue amount as total income earned minus both.
NET INCOME FROM CONTINUING OPERATIONS
After expenses are deducted, the company’s revenue balance is outlined in this document.
NET INCOME FROM DISCONTINUED OPERATIONS
Company’s revenue from departments ceasing operations is outlined in this document.
NET INCOME MARGIN
Revenue percentage that is Net income. Calculated as: Net income times 100 divided by total revenue . Also known as net margin or net profit margin .
NET INCOME MULTIPLIER
An asset’s worth as an amount, calculated over time, measuring the asset’s income produced.
NET INCOME TO WORKING CAPITAL RATIO
Working capital ‘s efficient use measured. Calculated as: Net income divided by Working capital.
NET INCREASE
New policies written and renewed as a count minus policies lapsed or cancelled as a count. The insurer easily calculates to know the total periodic business the insurer has in […]
NET INTEREST COST
Calculated as a Bond issuer’s interest cost: (total interest payments plus discounts minus premiums) divided by the bond’s maturity period in years. Money’s time value is not taken into account […]
NET INTEREST EARNED
After investment expense and before income taxes, an insurer’s investments average interest amount earned.
NET INTEREST INCOME
Income’s interest received minus interest taken on expenses is this amount.
NET INTEREST MARGIN
Calculated as: (Investment Returns minus Interest Expenses) divided by Average Earning Assets Liabilities.
NET INVESTMENT
1. In Accounting, in a given period, this is the amount invested as a capital expenditure minus allowance for capital depreciation . 2. In Economics, this the change in total […]
NET LEASE
Lease arrangement by a tenant, the lessee, to pay rent plus associated general expenses. A capital lease is a net lease but an operating lease is not. The lessee may […]
NET LEVEL PREMIUM
Life insurance policy ‘s pure cost until term-end divided by the year count in-force.
NET LEVEL PREMIUM RESERVE
Insurer’s required reserve for late-term net level policies’ payment.
NET LINE
In a reinsurance surplus treaty on a particular risk , the original insurer’s retained insurance amount. Also refers to the an insurer’s maximum loss amount exposure unless reinsured.
NET LINE LIMIT
The most an insurer will write for a line of insurance.
NET LIQUID ASSETS
The valued instrument amount easily converted to cash after deducting operating expenses from total income.
NET LOSS
in an accounting period total costs and expenses exceeds total revenue by this amount.
NET METHOD OF RECORDING ACCOUNTS PAYABLE
In the current accounting period , the discount amount allocated to accounts payable from a sales price minus discount.
NET MIGRATION RATE
People moving into a country counted minus people moving out of the same country counted. High migration counts (in) or emigration counts (out) can cause unemployment problems in specific areas […]
NET NATIONAL PRODUCT (NNP)
Gross national product (GNP) minus capital consumption allowances.
NET OPERATING ASSETS
Business liabilities subtracted from business operating assets. Gives an accurate picture of the company’s value. Calculated as: Operating assets minus financing activities cost.
NET OPERATING INCOME
In an accounting period , operating revenue exceeds operating expenses as this amount. Excluded are extraordinary gains and losses, financial expenses like interest paid, and financial revenue like interest earned.