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ASHRAE
Acronym that stands for the American Society of Heating, Refrigerating, and Air- Conditioning Engineers; provides standards for both its members and others […]
APPA
An organization for higher education facilities that has created standards by which an organization can measure its practices, including cleaning. (Originally known […]
Amortization
The systematic reduction of a lump-sum amount; the expense applies to intangible assets (such as patents, franchises, leaseholds, and goodwill) in the […]
Activity method
Unlike the straight-line method, the activity method is not based on the passage of time but on a measure of productivity relative […]
Accelerated depreciation
Accelerated depreciation methods have a steadily decreasing charge so that assets are depreciated quickly in early years, which can better match the […]
AIA Contract Documents
A set of standard contract forms produced by the American Institute of Architects (AIA) for design and construction contracts including the contract […]
Average inventory turnover
A ratio showing how many times an organization’s inventory is sold and replaced over a period.