All electrical systems are susceptible to short circuits and the abnormal current levels they create. These currents can produce considerable thermal and mechanical stresses in electrical distribution ...

The purpose of this article is to numerically show three different methods that can be used to calculate netback value (NBV) for pricing natural gas. Netback pricing is a contractual arrangement in ...

The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

Learn the differences between the perpetuity growth model and the exit approach for calculating terminal value in DCF ...

In contrast to the traditional taxable income-based method of calculating tax expense, under financial accounting standards, corporate income tax expense is instead derived from liability for current ...