Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• NORMAL RATE OF RETURN - for individuals, is the average rate of return on all investments, i.e. the ave...
  
  
• NORMAL RETIREMENT - The age or number of working years after which a pension plan beneficiary can retir...
  
  
• NORMAL TRADING UNIT - See: Round lot.
  
  
• NORMAL WEAR AND TEAR - Damage to the condition of an asset which results from use and the passage of ti...
  
  
• NORMALIZED - Adjusting a time series so that the series lies in a prescribed normal, standard range.
  
  
• NORMALIZED EARNINGS - Earnings that have been adjusted in order to take into account the effect of cycl...
  
  
• NORMALIZING METHOD - Making a change in the income account equivalent to the tax savings realized throu...
  
  
• NORMATIVE ACCOUNTING THEORY - where theorists tend to advocate their opinions on accounting based upon ...
  
  
• NORTH AMERICA ELECTRIC RELIABILITY COUNCIL (NERC) - A group formed in 1968 by the electric utility indu...
  
  
• NORTH AMERICAN FREE TRADE AGREEMENT (NAFTA) - An agreement among the United States, Canada and Mexico t...