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Dead-end corridor
A corridor with only one way in or out.
Data Exchange standards
Set of agreed-on rules that permit the uniform capture and exchange of data between information systems. In FM, they involve standards from […]
Debtor
An individual, company, or other organization that owes debt to another individual, company, or organization (the creditor). A debtor almost always compensates […]
Demand-controlled ventilation
Capability added by integrating CO2 sensors and controls with HVAC equipment. Can save energy by reducing the volume of air delivered to […]
Differential cost
A cost concept that implies that costs and revenues differ depending on the conditions.
Discount rate
The rate at which future cash flows are discounted because of the time value of money. The interest rate used to compute […]
Direct costs
Costs that can be specifically traced to an item or activity. (For example, repairing a hole in the roof).
Discounted cash flow (DCF)
This analysis adjusts cash flows over time for the time value of money.
Depreciation
A noncash charge against assets, such as cost of property, plant, and equipment over the asset’s useful life. It is an expense […]
Double-entry accounting
An accounting system in which each transaction is recorded in at least two places: a debit to one account and a credit […]