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Accounting Rate of Return
A measure of the return expected on an investment, calculated by dividing the average annual profit by the initial investment cost.
After-Tax Net Income
The amount of profit a company remains with after all tax expenses have been deducted from its total income.
Accounting Rate of Return
A financial metric used to assess the profitability of an investment, calculated as the average annual return over the investment's life divided by the initial investment cost.
Straight-Line Depreciation
An arrangement for apportioning the financial burden of a physical investment throughout its active life in equal yearly disbursements.
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