HEI -- Business and Economic Choice Glossary

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Business and
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To use the glossary, simply click below on the first letter of the term of interest:

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

DBD: Declining Balance Depreciation, which see.
Declining Balance Depreciation (DBD): The amount transferred to depreciation is a fixed ratio of the undepreciated balance for the item.
Depreciation Accounting: An accounting system to systematically and rationally allocate the net cost or other basic value of tangible capital assets over the anticipated useful life of the assets to an expense account. When used for tax calculations, the term Capital Cost Allowance (CCA) is used in many jurisdictions instead of depreciation.
Depreciation Expense: Depreciation expense describes the use of depreciation as a tax shield.
Discounted Payback Period: A criteria for investment decisions; the number of periods of time required for the present worth of an investment's cost savings and revenues to equal the present worth of the investment excluding interest. See also payback period.
Discount Rate: Interest rate.
Discrete Continuous Cash Flow: A one-time cash flow happening evenly throughout a single period. See also Discrete Periodic Cash Flow, Discrete Single Cash Flow, Periodic Continuous Cash Flow, and Periodic Gradient Cash Flow.
Discrete Periodic Cash Flow: A cash flow happening all at once at the end of each of a range of periods. Examples include interest on an annuity. See also Discrete Single Cash Flow, Discrete Continuous Cash Flow, Periodic Continuous Cash Flow, and Periodic Gradient Cash Flow.
Discrete Single Cash Flow: A one-time cash flow happening all at once at the end of a period. Often just referred to as a cash flow. See also Discrete Periodic Cash Flow, Discrete Continuous Cash Flow, Periodic Continuous Cash Flow, and Periodic Gradient Cash Flow.
Debt Ratio: In economic studies for organizations issuing stock, the ratio of debt to equity financing used for the project under analysis. An organization's current debt ratio value is generally used in studies.