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The Cannon-Bard theory of emotion posits no causal relation between physiological activity and emotional experience.
Average Net Income
The mean amount of revenue remaining after all expenses, taxes, and costs have been deducted over a certain period.
Net Present Value
A calculation that estimates the present value of all future cash flows of an investment, minus the initial investment cost.
Straight-Line Depreciation
A technique for distributing the expense of a physical asset evenly across its life span.
Average Accounting Return
A measure of the profitability of an investment, calculated by dividing the average annual profit by the initial investment cost.
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