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The mean defines "central tendency" in terms of the
Accounting Rate of Return
A financial ratio used to estimate the profitability of an investment, calculated as average annual profit divided by initial investment cost.
Accrual Accounting
An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when cash transactions occur.
Hurdle Rate
The minimum rate of return on a project or investment required by a manager or investor.
Weighted Average Cost
A method of calculating the total cost of goods available for sale, considering the weighted average of all goods.
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