annualization
The restatement of an item to reflect a 12-month period. Annualization is common in financial planning and taxation calculations, which often require extrapolation of costs and revenues to cover a full *fiscal year. Annualization calculations are normally performed on a simple, straight-line basis, in which costs or income are deemed to accrue evenly. For example, if an expense of $10,000 occurs in one month, it may be annualized to $120,000 simply by multiplying by 12. Compare *calendarization.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • annualization — (Amer.) n. process of calculating a rate on an annual basis; conversion of data or calculation of rate for part of a year or more than a year into an annual equivalent amount or rate (also annualisation) …   English contemporary dictionary

  • annualization — In the USA, a procedure specified by the Internal Revenue Code in which taxable income for part of a year is multiplied by 12 and divided by the number of months involved to give a monthly amount …   Accounting dictionary

  • annualization — an·nu·al·i·za·tion …   English syllables

  • annualization — ˌanyə(wə)lə̇ˈzāshən, ˌlīˈz noun ( s) : the act of annualizing or the state of being annualized …   Useful english dictionary

  • Аннуилирование — (ANNUALIZATION) Пересчет еженедельного или ежемесячного курса или суммы для отражения ставки или суммы за год …   Словарь терминов по управленческому учету

  • Average — In mathematics, an average, or central tendency[1] of a data set is a measure of the middle value of the data set. Average is one form of central tendency. Not all central tendencies should be considered definitions of average. There are many… …   Wikipedia

  • Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… …   Wikipedia

  • annualisation — (Brit.) n. process of calculating a rate on an annual basis; conversion of data or calculation of rate for part of a year or more than a year into an annual equivalent amount or rate (also annualization) …   English contemporary dictionary

  • calendarization — The recording of the monthly distribution of an item. To take a simple example, a yearly expense totalling $120,000 may be calendarized over 12 months by simply dividing by 12, unless the pattern in which the cost is incurred falls unevenly… …   Auditor's dictionary

  • аннуилирование — Пересчет еженедельного или ежемесячного курса или суммы для отражения ставки или суммы за год. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN annualization …   Справочник технического переводчика

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