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Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Average Rate of Return

The rate of return on an investment that is calculated by taking the total cash inflow over the life of the investment and dividing it by the number of years in the life of the investment. The average rate of return does not guarantee that the cash inflows are the same in a given year; it simply guarantees that the return averages out to the average rate of return.

Simple Rate of Return

An estimate of the return on an investment. It is calculated simply by finding the investment's profit before taxes and interest expenses. The simple rate of return is easy to calculate but is not always accurate because it considers the investment's profit rather than cash flow. It also does not take into account the effects of compounding. It is also called the accounting rate of return or the book value method.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
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The Commission further noted that the ARR "must reasonably compensate the regulated entity for the economically efficient costs and risks it incurs in providing regulated distribution services."
Dave Weston, John Lawrie Metals managing director, said: "ARR Craib has provided an excellent service to John Lawrie Group for nearly 20 years.
The screening test was considered positive when the ARR was [greater than or equal to] 3.7 (ng/dl)/([mu]IU/ml).
Patients with high-up canines, evidence of periodontal or gingival problems, signs of ARR or root canal treatment detected at the first examination or who went to previous orthodontic treatment were not participated.
A 10 percent increase in hospital's share of discharges to the lowest rehospitalization quartile SNFs is associated with a 1 percentage point reduction in hospital's ARR.
The precision and recall for each category of images in the database and their mean rate defines the ARP and ARR.
A poor clearance from Arr allowed Sale to launch a counter-attack, which culminated with Addison scoring a simple try.
In Abu Dhabi, meanwhile, occupancy rose 7 per cent last month to 68 per cent, while ARR fell 10 per cent to $97, which contributed to a 0.6 per cent decline in RevPAR to $67.
Education is a key part of enabling this process, with ARRs playing a crucial role in the programme acting as intermediaries between the schools and ABI.
This article looks at the implementation of the Directive in the UK through the Regulations and its operation over the period 2006-2016--this article does not discuss the legal theories that may underpin ARR or (save in general terms by way of background to the position in the UK which has a major international art market) the arguments for or against its introduction--these are well described elsewhere.
HOMEGROWN talent Jonny Arr has signed a new longterms deal to stay at Worcester Warriors.
The aldosterone-to-renin ratio (ARR) is generally considered the best first-line screening test for hypertensive patients in whom there is clinical suspicion of PA.