# 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
- US
_{0}(r^{f}/m, mn) - US
_{0}(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