lower in value
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lower the value of — index depreciate Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Lower heating value — The lower heating value (also known as net calorific value , net CV , or LHV ) of a fuel is defined as the amount of heat released by combusting a specified quantity (initially at 25 °C or another reference state) and returning the temperature of … Wikipedia
Net (Lower) Heating Value — (NHV) The potential energy available in a fuel as received, taking into account the energy loss in evaporating and superheating the water in the fuel. Equal to the higher heating value minus 1050W where W is the weight of the water formed from… … Energy terms
Value-in-use — is the net present value (NPV) of a cash flow or other benefits that an asset generates for a specific owner under a specific use. In the U.S., Value in Use is generally estimated at a use which is less than highest and best use, and therefore… … Wikipedia
Value averaging — Value averaging, also known as dollar value averaging (DVA), is a technique of adding to an investment portfolio to provide greater return than similar methods such as dollar cost averaging and random investment. It was developed by former… … Wikipedia
lower — lower1 [lō′ər] adj. [compar. of LOW1] 1. in a place or on a level below another [lower lip] 2. inferior in rank, authority, or dignity [the lower classes] 3. less in quantity, degree, value, intensity, etc. 4 … English World dictionary
Lower of Cost or Market — (LCM) is an approach to valuing and reporting inventory. Normally ending inventory is stated at historical cost (what was paid to obtain it) but there are times when the original cost of the ending inventory is greater than the cost of… … Wikipedia
Lower — Low er, v. t. [imp. & p. p. {Lowered}; p. pr. & vb. n. {Lowering}.] [From {Low}, a.] 1. To let descend by its own weight, as something suspended; to let down; as, to lower a bucket into a well; to lower a sail or a boat; sometimes, to pull down;… … The Collaborative International Dictionary of English
Value America — or VA was a dot com company founded in Nevada in 1996Perine, Keith. [http://findarticles.com/p/articles/mi m0HWW/is 33 3/ai 66682364 An American Dream Gone Bad ] , The Industry Standard , August 28, 2000. Retrieved September 10, 2007.] by Craig… … Wikipedia
lower of cost or market — ( LOCOM) The accounting practice of reflecting the value of an asset at the lower of its historical cost or market value. American Banker Glossary … Financial and business terms
