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Average accounting return

A measure of the 

Return

 on an investment over a given period, equal to 

Average

 projected earnings minus taxes, divided by 

Average

 book value over the duration of the investment. This measure can also be calculated using 

Average

 projected earnings without excluding taxes, or 

Average

 projected earnings less taxes and 

Depreciation

. This 

Ratio

 measures how well investment assets are being used to generate income.



Related Terms: 9

Asset

,

Average

,

CLU

,

Depreciation

,

ECI

,

Inc.

,

Return

,

Ratio

,

Tax


Other Related Pages:

Category: Investor_Relations


Starting With: A


Semi Related Terms: 762  CLICK HERE TO VIEW

10-Q

,

10-K

,

Accelerated Depreciation

,

Accumulated depreciation

,

Active asset

,

Allowance for depreciation

,

Alternative assets

,

Asset

,

Asset/equity ratio

,

Available assets

,

Average accounting return

,

Average collection period

,

Adjustable rate

,

Asset management account

,

Average daily balance

,

Average daily balance method

,

Accreted value

,

Accrual of discount

,

After-tax basis

,

Amortization of premium

,

Amortized value

,

Asset-backed security

,

Asset swap

,

At par

,

All or any part

,

At best

,

At call

,

Average equity

,

Accumulated earnings tax

,

Adjustable rate preferred stock

,

Accumulated earnings

,

At risk

,

Annual return

,

Asset acquisition

,

Asset class

,

Asset financing

,

Add-on service

,

Abstract of title

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Adjustable Rate Mortgage

,

Advance rate

,

Annual Percentage Rate

,

Applicable federal rate

,

Asset-based finance

,

Asset-based lending

,

Asset conversion loan

,

Assignment of mortgage

,

Average life

,

A shares

,

Asset allocation fund

,

Assets under management

,

Asset turnover

,

Automatic investment plan

,

Average price per share

,

At the money

,

Average option

,

Absorption rate

,

After-tax contributions

,

Age-weighted plan

,

Average contribution percentage

,

Across the board

,

Additional paid-in capital

,

Average

,

Average daily volume

,

Average down

,

Average up

,

Abusive tax shelter

,

After-tax

,

Alternative Minimum Tax

,

Amended return

,

Assessed value

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Below the line

,

Book inventory

,

Book profit

,

Books of final entry

,

Books of original entry

,

Book value per share

,

Burn rate

,

Banking Act of 1933

,

Benchmark interest rate

,

Bid-to-cover ratio

,

Book-entry security

,

Bureau of Public Debt

,

Brought over the wall

,

Buying on margin

,

Buy minus

,

Buy minus order

,

Buy on close

,

Buy on opening

,

Buy the book

,

Basic earnings per share

,

Balance of payments

,

Bank Rate

,

Base interest rate

,

Base period

,

Board of Governors

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

Bailing out

,

Base rate

,

Blended rate

,

Broker loan rate

,

Breakup value

,

B shares

,

Buy and write

,

Blackout period

,

Balanced investment strategy

,

Back taxes

,

Before-tax income

,

Break-even tax rate

,

Breadth-of-market theory

,

Beat the gun

,

Capital asset

,

Capital investment

,

Cash asset ratio

,

Cash earnings

,

Cash ratio

,

Collection ratio

,

Cost Of Goods Sold

,

Cost of sales

,

Central assets account

,

Current income

,

Certificate of Participation

,

Committee on Uniform Securities Identification Procedures

,

Conversion ratio

,

Conversion value

,

Coupon rate

,

Current market value

,

Current production rate

,

Call money rate

,

Closed out

,

Code of procedure

,

Capitalization of income

,

Capitalization rate

,

Cap rate

,

Civilian unemployment rate

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Cash and carry trade

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Cash surrender value

,

Cash value

,

Cash value life insurance policy

,

CLU

,

Cost-of-living rider

,

Certificate of stock

,

Cost of carry

,

Certificate of title

,

Cancellation of debt

,

Cash-out refinancing

,

Certificate of Claim

,

Cost of debt capital

,

Cost of funds

,

Crowding out

,

Cure period

,

Closed-end investment company

,

C shares

,

Call ratio backspread

,

Class of options

,

Close to the money

,

Certificate of Occupancy

,

Cloud on title

,

Cash or Deferred Arrangement

,

Capital Asset Pricing Model

,

Class A Shares

,

Class B Shares

,

Crash of 1929

,

Crash of 1987

,

Capital gains tax

,

Child and dependent care credit

,

Consolidated tax return

,

Coefficient of determination

,

Cup and handle

,

Certificate of delivery

,

Close a position

,

Close out

,

Cornering the market

,

Curbs in

,

Curbs out

,

Deferred tax

,

Depreciation

,

Double-declining balance depreciation method

,

Deposit in transit

,

Date of issue

,

Date of payment

,

Duration gap

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Date of record

,

Distribution period

,

Dividend in arrears

,

Dividend payout ratio

,

Dividend rate

,

Desk (the)

,

Diminishing return

,

Discount rate

,

Division of labor

,

Dow Jones Industrial Average

,

De-escalation clause

,

De facto

,

Doing business as

,

Durable Power of Attorney

,

Date of maturity

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Discharge of bankruptcy

,

Discharge of lien

,

Due-on-sale clause

,

Deep in the money

,

Deep out of the money

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Defensive investment strategy

,

Dogs of the Dow

,

Disposable income

,

Depth of market

,

Earning asset

,

Earnings report

,

Economic value

,

Efficiency ratio

,

Effective annual interest rate

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

Ex-legal

,

Either-or order

,

Exchange rate

,

Earnings yield

,

ECI

,

Economic growth rate

,

E-mini

,

Exchange of spot

,

Ex-pit transaction

,

Effective tax rate

,

Ex-all

,

Exchange ratio

,

Expected return

,

Exercise ratio

,

Ex-warrants

,

Estate tax

,

Employee Retirement Income Security Act of 1974

,

Exclusion ratio

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Estimated tax

,

Excess profits tax

,

Excise tax

,

Financial asset

,

First In First Out

,

Fixed asset

,

Fixed-charge coverage ratio

,

Form 10-Q

,

Federal Savings and Loan Association

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Floating-rate bond

,

Flow of funds

,

Fill or kill

,

Front-ending an order

,

Floating exchange rate

,

Foreign exchange rate

,

Forward exchange rate

,

Forward P/E

,

Fully diluted earnings per share

,

Factors of production

,

Favorable balance of trade

,

Federal Reserve Discount Rate

,

Foreign direct investment

,

Fair market value

,

Form 8-K

,

Form S-1

,

Friends and family offering

,

Fixed rate

,

Fixed-rate loan

,

Fixed-Rate Mortgage

,

Floating rate

,

Forward interest rate

,

Forward Rate Agreement

,

Full faith and credit

,

Family of funds

,

Fund of funds

,

Free and clear

,

Fixed investment trust

,

Free right of exchange

,

Federal ID Number

,

Federal Tax Identification Number

,

Federal tax lien

,

Flat tax

,

Franchise tax

,

Fair value

,

Gross income

,

Guaranteed Investment Contract

,

G-7

,

General Agreement on Tariffs and Trade

,

G-8

,

Grace period

,

Growth and income fund

,

Gather in the stops

,

Gift tax

,

Hidden asset

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House of issue

,

Hedge ratio

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Hang out loan

,

High-ratio mortgage

,

Home equity line of credit

,

Hidden tax

,

Holding period

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Imputed value

,

Inactive asset

,

Income statement

,

Intangible asset

,

Investment flows

,

Income bond

,

In escrow

,

Interest rate collar

,

Interest rate risk

,

Interest rate swap

,

Intrinsic value

,

Investment bill

,

Investment-grade bond

,

Investment letter

,

Investment security

,

Investment value

,

In-house

,

Investment Advisor Act of 1940

,

Investment bank

,

Investment banker

,

Investment Bankers Association

,

Investment banking

,

Investment banking group

,

Investment Company Act of 1940

,

Income coverage

,

Income stock

,

In line

,

Income distribution

,

Inflation rate

,

Investment multiplier

,

Interest rate futures

,

Interbank Rate

,

Insider Trading sanctions Act of 1984

,

Internal Rate of Return

,

Indication of interest

,

Inc.

,

In intestacy

,

Interest rate

,

Interest rate cap

,

Interest rate ceiling

,

Interest rate floor

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

Investment company

,

Investment fund

,

Investment objective

,

Investment policy

,

Investment trust

,

Interest rate option

,

I/O strip

,

Income property

,

Inheritance tax

,

Investment property

,

Income replacement ratio

,

In-service withdrawal

,

Investment philosophy

,

Income exclusion rule

,

Individual tax return

,

Imbalance of orders

,

In and out

,

In sympathy

,

In the tank

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Joint and survivor annuity

,

Joint return

,

Joint tax return

,

Knock-out option

,

Last In First Out

,

Liquidation value

,

Liquidity ratio

,

Lender of last resort

,

Law of one price

,

Lending at a rate

,

Limit-on-close order

,

Limit order book

,

Long Market Value

,

Look-through earnings

,

Law of demand

,

Law of supply

,

London International Financial Futures and Options Exchange

,

London Inter-Bank Offer Rate

,

Letter of comment

,

Lockup period

,

Legal age

,

Legal assets

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Loan value

,

Loan-value ratio

,

Lock-in

,

Load-adjusted return

,

Leading the market

,

Locked in

,

Long-term gain or loss

,

Luxury tax

,

Level I quotes

,

Maturity value

,

Minus yield

,

Modified duration

,

Municipal investment trust

,

Make a market

,

Margin rate

,

Market on close order

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Market rate

,

Money at call

,

Mortgage rate

,

Mill rate

,

Mean return

,

Moving Average Convergence/Divergence

,

Market return

,

Market-value weighted index

,

Minus tick

,

Net book value

,

Net current assets

,

Net income

,

Net income multiplier

,

Net investment

,

Net Operating Income

,

Net quick assets

,

Net tangible assets

,

Noncurrent asset

,

Non-financial asset

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Nominal rate

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

Net capital ratio

,

Nominal asset

,

Normalized earnings

,

Notice period

,

Net Asset Value

,

Null and void

,

Nonperforming asset

,

Notice of Default

,

Non-resident alien tax

,

National Association of Real Estate Investment Trusts

,

Non-investment property

,

Normal retirement age

,

Nominal value

,

No book

,

Off the books

,

Other current assets

,

Overhead ratio

,

Office of Thrift Supervision

,

Out-of-favor

,

Over-the-Counter

,

On-floor order

,

On margin

,

Or better

,

Other income

,

Operating rate

,

Opinion of title

,

On account

,

On-the-spot loan

,

Option income fund

,

Out of the money

,

Old age, survivors, and disability insurance

,

Ordinary income

,

On-balance volume

,

Odd lot buy/sell ratio

,

On close

,

On open

,

On the opening

,

Order book official

,

Pooling of interests

,

Pre-depreciation profit

,

Pre-tax profit margin

,

Profit and loss statement

,

Pro forma

,

Pass-through coupon rate

,

Payment-in-kind security

,

Phantom income

,

Premium over bond value

,

Premium over conversion value

,

Price Value of a Basis Point

,

Payout ratio

,

P&L

,

Primary earnings per share

,

Provision for income taxes

,

Pre-existing conditions

,

Per stirpes

,

Pour-over will

,

Power of Attorney

,

Prime rate

,

Prioritization of debt

,

Projected maturity date

,

Private Market Value

,

Prime rate fund

,

Premium income

,

Passive income

,

Property tax

,

Plan asset

,

Paid-in capital

,

Paid-in surplus

,

Payback period

,

Percent held by institutions

,

Pre-syndicate bid

,

Private Investment in Public Equity

,

Preservation of capital

,

Put ratio backspread

,

Progressive tax

,

Proportional tax

,

Point-and-figure chart

,

Profit ratio

,

Painting the tape

,

Priced out

,

Public book

,

Put/call ratio

,

Quick assets

,

Quiet period

,

Quick turn

,

Real asset

,

Replacement value

,

Reports and Records

,

Residual value

,

Retention rate

,

Return of capital

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Risk adjusted return

,

Run rate

,

Real interest rate

,

Regulation Q

,

Reserve ratio

,

Rate covenant

,

Real Estate Mortgage Investment Conduit

,

Return

,

Reading the tape

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Recast earnings

,

Regulated investment company

,

Retained earnings

,

Real economic growth rate

,

Round turn

,

Ratio

,

Regulation A

,

Reverse Take-Over

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Rate-improvement

,

Rate lock

,

Renegotiable rate

,

Revolving line of credit

,

Right of recourse

,

Roll over

,

Rule of 78

,

Ratio calendar combination

,

Ratio calendar spread

,

Ratio spread

,

Ratio write

,

Redemption period

,

Right of redemption

,

Retirement Equity Act of 1984

,

Risk/return trade-off

,

Regressive tax

,

Ratio analysis

,

Return on Capital Employed

,

Rate of return

,

Real rate of return

,

Salvage value

,

Selling, General and Administrative Expenses

,

SG&A

,

Straight line depreciation

,

Stranded asset

,

Savings and Loan

,

Sight letter of credit

,

S&L

,

Securities and Exchange Commission

,

Spot rate

,

Straight value

,

Segregation of securities

,

Sell the book

,

Savings rate

,

Standard of living

,

Swap rate

,

Second-to-die insurance

,

Surrender value

,

Short interest ratio

,

Statute of Limitations

,

Statutory investment

,

Sale and leaseback

,

Satisfaction of debt

,

Start rate

,

Staggered board of directors

,

Systematic investment plan

,

Selling the spread

,

Short market value

,

Special use property

,

Social Security Tax

,

Shareholder value

,

Selling short against the box

,

Shorting against the box

,

Sales tax

,

S Corporation

,

Self-employment tax

,

Separate tax returns

,

Short-term gain or loss

,

Sin tax

,

Standard mileage rate

,

Subchapter M

,

Subchapter S Corporation

,

Simple moving average

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Stop and reverse

,

Stopped out

,

Tangible asset

,

Total assets

,

Tax anticipation note

,

Tax-exempt bond

,

Tax renevue anticipation note

,

T-Bill

,

Term to maturity

,

Take a position

,

Total return

,

Trailing P/E

,

Tax haven

,

Tax

,

Tax schedule

,

Total asset turnover

,

Total return index

,

Tenancy by the entirety

,

Teaser rate

,

TED spread

,

Truth in Lending

,

Tax-free bond fund

,

Tax-managed fund

,

Theoretical value

,

Tax lien

,

Tax roll

,

Tenancy at will

,

Transfer tax

,

Tax deferral

,

Tax-deferred

,

The Street

,

Timing the market

,

Taxable income

,

Tax-advantaged

,

Tax audit

,

Tax base

,

Tax basis

,

Tax bracket

,

Tax-deductible

,

Tax deduction

,

Tax-efficient

,

Tax evasion

,

Tax-exempt

,

Tax identification number

,

Tax loss carryback

,

Tax loss carryforward

,

Tax lot

,

Taxpayer Relief Act of 1997

,

Tax planning

,

Tax preference item

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Tax return

,

Tax sale

,

Tax shelter

,

Tax shield

,

Tax swap

,

Tax tables

,

Top out

,

Take a bath

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Unlimited tax bond

,

Unemployment rate

,

Unit Investment Trust

,

Unified Tax Credit

,

Unit of trade

,

Unit of trading

,

Variable rate

,

Value stock

,

Variable ratio write

,

Vesting period

,

Value averaging

,

Value investing

,

Variable ratio plan

,

Value Added Tax

,

Written-down value

,

With interest

,

Waiver of premium

,

Widow-and-orphan stock

,

W-2 Form

,

W formation

,

When, as, and if issued

,

X or XD

,

Year-over-year

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares

,

Zero-investment portfolio

,

Zero-minus tick


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