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Index method |
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Index methodTechnique to calculate rates of return that is based on initial and terminal values.Index method Similar MatchesConstant yield methodConstant yield methodAllocation of annual interest on a zero-coupon security for income tax use. Double declining balance depreciation method (DDB)Double declining balance depreciation method (DDB)An accounting methodology in which depreciation is accelerated to twice the rate of annual depreciation by the straight-line method. Before And After MethodBefore And After MethodAn appraisal method used in both condemnation and modernization. In condemnation the method is used in a partial taking. The value of the total land owned by A, for example, is $1.00 per sq. ft. After a partial taking, the remaining land of A is worth $.75 per sq. ft. A should receive $1.00 per sq. ft. for the property taken plus $.25 per sq. ft. for the remaining parcel. In the event the remaining property is worth $1.25 after the taking (increased value), the payment to A could be less than the value of the property taken. In modernization, an appraiser may take the value of property before and after remodeling to determine if the value increased more than modernization costs. Monetary or non monetary methodMonetary or non monetary methodUnder this translation method, monetary items (e.g. cash, accounts payable and receivable, and long-term debt) are translated at the current rate while non-monetary items (e.g. inventory, fixed assets, and long-term investments) are translated at historical rates. Capitalization methodCapitalization methodA method of constructing a replicating portfolio in which the manager purchases a number of the most highly capitalized names in the stock index in proportion to their capitalization. Further SuggestionsRecalculation methodAppraisal Methods Method of payment Temporal method Graham and Dodd method of investing Log linear least squares method Quantity Survey Method Previous balance method Low balance method Declining Balance Method Of Depreciation Flow through method Linking method Current rate method Residual method Indirect method Double Declining Balance Method Of Depreciation Direct estimate method Adjusted balance method Simple compound growth method Statement of Cash Flows Method |
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