ABACUS
1. A tool used for calculation by means of sliding counters along grooves or rods, for mathematical purposes. In addition to its basic features of subtraction, addition, division and multiplication, the abacus can also perform calculations of roots up to the cubic degree.
2. University of Sydney's semi-annual accounting journal which they publish and edit. It was published in 1969 which covers all areas of accounting.
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WAL
Weighted Average Life (WAL) refers to the average number of years that each dollar in an unpaid principal on a loan or mortgage remains outstanding ...
Operating Loss - OL
A loss resulting from the main business operations. Extraordinary or peripheral income and expenses are not included.
Base Metals
Metals that rust, damaged or wears off easily when exposed to air or moisture. Commercial and industrial applications is where the base metals are ...
Deferred Annuity
A type of annuity contract that delays payments of income, installments or a lump sum until the investor elects to receive them. This type of annui ...
Child Support
Monetary payments made to the custodial parent after finalizing divorce proceedings. The court awards the terms of the child support, which are nor ...
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