The earned value method is a means for evaluating the progress of a budgeted project. Originally used to evaluate U.S. federal projects, such as building railways and military contracts, it can be ...

Rate of return represents the percentage net gain or loss of an investment's initial cost over a period of time. The rate of return calculates the percentage change from the beginning to the end of a ...

Learn about per diem interest, how it's calculated, its role in loans like mortgages, and why it's essential for borrowers to understand before closing a loan.

Depreciation recapture taxes gains from selling depreciated property as ordinary income, reclaiming prior tax benefits. If you’re a business owner, you’ve probably bought at least some property to use ...

Learn what active risk is and how to calculate it. Understand the methods to evaluate active risk in portfolios and explore examples of funds outperforming benchmarks.