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To maintain primary key integrity, a relational database designer will not allow a primary key to have a null (empty)value.
Average Accounting Return
A measure of the profitability of an investment, calculated as the average net income generated by an investment divided by its initial cost.
Marginal Tax Rate
The rate at which your last dollar of income is taxed, essentially the tax rate that applies to each additional dollar of income.
Start-Up Cost
Expenses incurred before a business begins operating, including costs such as legal fees, marketing, equipment purchases, and rent.
Crossover Rate
The point at which two or more projects have the same net present value or rate of return, used in capital budgeting to compare projects.
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