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amortized cost method

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  • Amortized analysis — In computer science, especially analysis of algorithms, amortized analysis refers to finding the average running time per operation over a worst case sequence of operations. Amortized analysis differs from average case performance in that… …   Wikipedia

  • Amortized Bond — A financial certificate that has been reduced in value for records on accounting statements. An amortized bond is one that is treated as an asset, with the discount amount being amortized to interest expense over the life of the bond. If a bond… …   Investment dictionary

  • Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… …   Wikipedia

  • Potential method — In algorithms, the potential method is a method used to analyze the amortized time and space complexity of an algorithm. It can be thought of as a generalization of the accounting method and the debit method. It is useful in cases where it is… …   Wikipedia

  • Effective Interest Method — The practice of accounting for the discount at which a bond is sold as an interest expense to be amortized over the life of the bond. Using this method, additional interest expense is calculated using the prevailing market interest rate at the… …   Investment dictionary

  • Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

  • Database — A database is an organized collection of data for one or more purposes, usually in digital form. The data are typically organized to model relevant aspects of reality (for example, the availability of rooms in hotels), in a way that supports… …   Wikipedia

  • Human resource accounting — Historical cost approachThis was the first attempt towards employee valuation made by R. G. Barry Corporation of Columbus, Ohio in the year 1967. This method measures the organization’s investment in employees using the five parameters:… …   Wikipedia

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • List of terms relating to algorithms and data structures — The [http://www.nist.gov/dads/ NIST Dictionary of Algorithms and Data Structures] is a reference work maintained by the U.S. National Institute of Standards and Technology. It defines a large number of terms relating to algorithms and data… …   Wikipedia

  • Список терминов, относящихся к алгоритмам и структурам данных —   Это служебный список статей, созданный для координации работ по развитию темы.   Данное предупреждение не устанавливается на информационные списки и глоссарии …   Википедия