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Index method

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Index method
Technique to calculate rates of return that is based on initial and terminal values.
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Internal index methods require the taxpayer to establish pools based on natural business divisions.
Inventory trends: the "Wal-Mart" effect by Petersen, Dustin C. / The Tax Adviser
The Amino Index method uses a small amount of a blood sample from the subject to statistically analyze the combinations of amino acids, create the index of amino acid concentrations and asess the subject's health conditions.
Ajinomoto Develops World's First Health Check Method Based on Blood ... by JCNN News Summaries
Companies could always avoid problems with the double extension method by adopting the link-chain index method.
Taking the complexity out of simplified LIFO by Howard, Bruce / Journal of Accountancy
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