In an accounting period net operating expenses exceed operating revenue as this amount. Excluded are extraordinary gains and losses, financial expenses like interest paid, and revenue like as interest earned.

After calculating net income a company has no debt to record.

Calculated as: inpatient and outpatient revenue services minus expenses. A term in healthcare administration .

Calculated as: recognized security revenue minus operating expenses .

in a balance sheet account , an employee’s wages owed is this specific amount.

In general, any premium with a commission, or expenses, or dividends, or loss coverage subtracted. It is a general term that can have many different meanings. In particular , it […]

Calculated as: investment amount minus investment’s future cash flows present value. Calculate expected cash flows Present value as: discounting future cash flows at the required return rate.

The investment is considered a profitable value If the net present value is calculated above zero. The investment is considered worthless If net present value is less than zero.

After deducting all discounts and rebates, one has a final price.

Sale of goods, property, or securities whose transaction cost have been deducted, has an actual amount received.

the profit that remains after all of the expenses, taxes and liabilities have been paid.

A companies ability to turn revenues into income.

Recording method for cash discounts or purchases accounting. Its journal entry basis is invoice amount minus expected cash discount . The discount is charged to discounts lost account if the […]

Allowances, discounts, and returns subtracted from total items purchased amount.

After operating expenses are deducted, conversion to cash easily occurs with these valued instruments.

Premium amount minus appointed dividends. This term also refers to the non- participating policy rate found in a rate book.

Investment’s value after recognizing a revenue increase. Calculated as: capital gain or loss divided by company’s share count.

Inventory or receivables valuation’s financial accounting calculation. Calculated for inventory accounting as: sold asset’s expected return minus asset’s sale expenses. Calculated for receivables accounting as: amount due minus outstanding balance […]

Calculated as: total accounts receivable minus uncollectible accounts allowance as bad debt. Also known as the book value of accounts receivable .

1. Asset’s selling price minus sale transaction expenses minus expenses for bringing the asset to a saleable state. In the ‘ lower of cost or market value ‘ rule applied […]

Company’s recorded amount as money to be repaid minus outstanding debt costs.

Building’s actual square-unit ready for lease or rent to tenants. This is the area used to compute expected lease or rental payments. Common areas , elevator shafts, stairways, and space […]

On-hand stock subtracted from gross requirements .

The remaining insurance held after reinsurance is calculated.

1. In Insurance, this is the insurance policies amount still on the books after subtracting cancellations and lapsed policies from new policies written. 2. In General business, this is the […]