Index Topics

Lindon Robison

A

  • accounting problems
  • accounts payable
  • accounts receivable
  • accrual income statements (AIS)
  • accrued COGS
  • accrued income
  • accrued liabilities
  • accrued OE
  • accuracy
  • actuarial rate
  • addition
  • addition to retained earnings
  • adjusted gross income
  • after-tax cash flow (ATCF)
  • after-tax IRR
  • after-tax PV models
  • AIS data
  • alternative loans
  • alternative reinvestment rate
  • amortization schedule
  • amortization table
  • amortize
  • annual percentage rate (APR)
  • annual rate
  • annuities due
  • annuity equivalent (AE) models
  • annuity equivalents (AE)
  • anomalies
  • appreciation
  • arc elasticity
  • arithmetic means
  • assets
  • asset turnover (ATO) ratio
  • asset turnover time (ATOT) ratio
  • attachment value goods (AVG)
  • average collection period
  • average tax rate

B

  • balance sheet
  • balloon metaphor
  • beginning cash balance
  • beta coefficient (β)
  • bonds
  • book value
  • bracket creep
  • break-even model
  • break-even points
  • break-even purchase price
  • brokers
  • Brown and Round Doughnuts
  • business organizations

C

  • capital accounts
  • capital budgeting problems
  • capital gains
  • capital investments
  • capitalization formula
  • capitalization rates
  • capitalizing AE
  • capital lease
  • capital losses
  • capital market
  • capital structure
  • cash and marketable securities
  • cash expenses (CE)
  • cash flow
  • cash flow measures
  • cash flow patterns
  • cash flow principle
  • cash income
  • cash income statement
  • cash purchases
  • cash receipts (CR)
  • C corporations
  • certainty equivalent incomes
  • certificate of deposit
  • challenger
  • checkbook
  • commodities
  • common size balance sheets
  • common size financial statements
  • common stock
  • companion ratios
  • comparative advantage
  • compounding
  • compound interest
  • compound rate
  • concessionary interest rate loans
  • consistency
  • consistent rankings
  • constant loan payment
  • constant payment loan
  • constant returns to scale
  • Consumer Price Index (CPI)
  • control variable
  • cooperative
  • coordinated financial statements (CFS)
  • corporation
  • correlation coefficient
  • costs
  • costs of goods sold (COGS)
  • coupons
  • covariance measures
  • coverage (C) ratio
  • credit
  • currency
  • current assets
  • current liabilities
  • current ratio (CT)
  • current-to-total returns (CTR) ratio

D

  • data deficiencies
  • dealers
  • debt
  • debt-to-equity (DE) ratio
  • debt-to-service (DS) ratio
  • deductions
  • defender
  • depreciation
    • modified accelerated cost recovery system (MACRS)
    • straight line (SL)
  • depreciation recapture
  • detective metaphor
  • deterministic
  • direct expensing
  • direct outcome variables
  • discounting
  • discount loans
  • discount rates
  • disguised interest rate loans
    • discount loan
    • points-added loans
  • diversification
  • dividend expenses
  • dividend income
  • double taxation
  • DuPont equation
  • durability
  • durable price volatility

E

  • earning rates
  • Earnings Before Interest and Taxes (EBIT)
  • Earnings Before Taxes (EBT)
  • econs
  • effective annual rate
  • effective interest rate
  • effective tax rate
  • efficiency ratios
    • asset turnover (ATO) ratio
    • asset turnover time (ATOT) ratio
    • inventory turnover (ITO) ratio
    • inventory turnover time (ITOT) ratio
    • payable turnover (PTO) ratio
    • payable turnover time (PTOT) ratio
    • receivable turnover (RTO) ratio
    • receivable turnover time (RTOT) ratio
  • elasticity
  • elasticity of term
  • endogenous variables
  • equity
  • equity multiplier (EM) ratio
  • Excel
    • fixed cells
    • formatting cells
    • Goal Seek
    • library of functions
    • user supplied functions
  • Excel functions
    • EXP function
    • IPMT function
    • IRR function
    • NPER function
    • NPV function
    • PMT function
    • PPMT function
    • PV function
    • RATE function
    • SUM function
  • Excel PV templates
  • Excel spreadsheets
  • exchange rate
  • exchanges
  • exemptions
  • exogenous variables
  • expected growth rates
  • expected values
  • expected value-variance (EV)
  • expenses

F

  • Federal Income Tax Rates
  • federal tax system
  • financial functions
  • financial investments
  • financial lease
  • financial market
  • financial objectives
  • financial problems
  • financial ratios
  • financial statements
  • fixed investments
  • Food and Agricultural Policy Research Institute (FAPRI)
  • forecasting
  • forecasting future values
  • foreclosure risk
  • fundamental accounting equation
  • fundamental rates of return identity
  • future time periods
  • future value elasticity

G

  • generally accepted accounting practices (GAAP)
  • general partnership
  • geometric decay model
  • geometric growth model
  • geometric mean
  • goals
  • Goal Seek
  • Green and Clean Services
  • gross income

H

  • hard data
  • homogeneity of measures principle
  • homogeneity of term measures
  • homogeneous measures
    • cash flow
    • investment
    • liquidity
    • profit
    • rates of return
    • risk
    • size
    • tax rate
    • term
    • time
    • total costs and returns
  • homogeneous terms
  • how much questions
  • humans

I

  • idle capacity risk
  • immobility
  • income statements
  • inconsistent rankings
  • indirect outcome variables
  • industry standards
  • inflation
  • inflationary growth
  • inflationary interest rates
  • inflation index
  • initial investment sizes
  • insurance
    • discrete disaster event insurance
    • revenue insurance
  • intangible goods
  • interest
  • interest costs
  • interest expenses
  • interest income
  • interest rates
  • intermediaries
  • internal rate of return (IRR) models
    • after-tax multi-period IRR models
  • inventories
  • inventory turnover (ITO) ratio
  • inventory turnover time (ITOT) ratio
  • investment liquidity
  • investment models
  • investment ranking models
  • investment rankings
  • investment returns
  • investments
    • continuous decay
    • growth and decay
    • incremental investments
    • irregular periodic cash flows
    • light bulb
    • nature of
    • ranking
    • repeatable
    • returns on
    • stand-alone investments
  • IRR rankings
  • isoutilities

L

  • land investments
  • lease agreement
    • operating leases
    • sale and leaseback
  • leases
    • liquidity
    • risk
  • least cost expansion path
  • level of detail
  • leverage
  • leverage ratios
    • debt-to-equity (DE) ratio
    • equity multiplier (EM) ratio
  • liabilities
  • Limited Liability Company (LLC)
  • limited partnership
  • liquidity
  • liquidity measure
  • liquidity ratios
    • current ratio (CT)
    • quick ratio (QK)
  • loan analysis
  • loan equality equation
  • loan payment
  • loan term
  • long-term assets
  • long-term discount rates

M

  • management process
  • marginal periodic rates
  • marginal tax rate
  • mathematical notation
  • maximum bid price models
  • maximum bid price models with taxes
  • minimum sell price models
  • minimum sell price models with taxes
  • mission statement
  • modified IRR model (MIRR)
  • modified NPV model (MNPV)
  • motives

N

  • Net Income After Taxes (NIAT)
  • net present value (NPV) models
  • net working capital (NWC)
  • nominal discount rates
  • nominal interest rates
  • nominal rate
  • noncash expense
  • non-current long-term debt
  • nonfinancial investments
  • nonfinancial objectives
  • normal distribution
  • normal probability density function
  • NPV rankings

O

  • objectives
  • objects
  • obsolescence risk
  • one-time investments
  • operating leases
  • opportunities
  • opportunity analysis
  • opportunity cost
  • optimal capital structure
  • optimal leverage ratio
  • optimal life
  • optimal life model
  • optimal replacement age
  • optimal service extraction rates
  • ordinary annuities
  • overhead expenses (OE)
  • over identified variables
  • owner draw

P

  • partnerships
  • payable turnover (PTO) ratio
  • payable turnover time (PTOT) ratio
  • payback model
  • performance
  • periodic cash flow
  • periodic discount rates
  • periodic interest rates
  • periodic investment size
  • periodic liquidity measure
  • periodic rate
  • periodic rates of return
  • periodic size differences
  • personal deductions
  • point elasticity
  • points added loans
  • predict future financial opportunities and threats
  • preferred stockholders
  • premiums
  • present value (PV) model
  • price-to-earning (PE) ratios
  • price-to-earnings (PE) ratio
  • price variability
  • probability density function
  • profitability
  • profitability ratios
    • profit margin (m) ratio
    • return on assets (ROA) ratio
    • return on equity (ROE) ratio
  • profit margin (m) ratio
  • pro forma balance sheet
  • pro forma income statement
  • property tax
  • PV models
  • PV templates
    • endogenous variables
    • forecasts
    • liquidation values
    • populating
    • projecting margins

Q

  • quantity theory of money (QTM)
  • quick ratio (QK)

R

  • random variables
  • ranking consistency
  • ranking investments
  • ranking models
  • ranking PV models
  • rates of return
  • real discount rates
  • real growth rate
  • real interest rates
  • realized capital gains (losses) (RCG)
  • receivable turnover (RTO) ratio
  • receivable turnover time (RTOT) ratio
  • refinance problems
  • refinancing a constant payment loan
  • refinancing loans
  • relational goods
  • relationships
  • rental agreements
  • repeatable investments
  • resolving size differences
    • addition
    • scaling
  • return on assets (ROA)
  • return on equity (ROE)
  • returns
  • revenue
  • risk
    • diversifiable
    • non-diversifiable
  • risk aversion
  • risk preferences
  • risk premiums
  • risk responses
    • diversification
    • purchase risk reducing investments
    • purchasing insurance
    • sharing outcomes
  • risk response strategies
  • risky events

S

  • sale and leaseback lease
  • sales of long-term assets
  • sampling error
  • scaling
  • S corporations
  • securities market
  • sharing risk
  • single period discount rates
  • social capital
  • socio-emotional goods (SEG)
  • soft data
  • sole proprietorship
  • solvency
  • solvency ratios
    • debt-to-service (DS) ratio
    • times interest earned (TIE) ratio
  • Sources and Uses of Funds (SAUF) statement
  • SPELL ratios
  • Squeeze versus the Bulge
  • standard deviation
  • statement of cash flow (SCF)
  • static analysis
  • stochastic
  • stocks
  • strategic goals
  • strategy
  • strengths
  • Subchapter C corporations
  • Subchapter S corporations
  • subsystems
  • system analysis
  • system metaphors

T

  • tactical objectives
  • taxable income
  • tax adjustment coefficient
  • tax advantages
  • tax credits
  • taxes
    • lease agreements
    • non-neutral taxes
  • tax exclusion
  • tax liability
  • tax rates
  • tax shield
  • templates
  • temporal CT ratio
  • term
  • term differences
  • threat analysis
  • threats
  • time and use costs
  • time dated cash flow
  • time deposits
  • times interest earned (TIE) ratio
  • total costs and returns principle
  • trade-off analysis
  • trade-offs
  • transaction costs
  • trend analysis
  • true rate
  • trust

U

  • uncertain events
  • unequal terms
  • unlimited liability
  • US0(rf/m, mn)
  • US0(r, n)

V

  • value in use model
  • variance

W

  • weaknesses
  • weather forecast metaphor
  • weighted cost of capital (WCC)
  • what if analysis
    • scenarios

Y

  • yield curve

 

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