Debtors
An overview of debtors, their composition, and their accounting classification.
Decentralization
The dispersal of the power and duty to take decisions away from the center and towards other bodies.
Decision Theory
The analysis of rational decision-making involving choices with known and uncertain outcomes, and the optimization of utility functions.
Decision Tree - Definition and Meaning
A graphical representation of the choices in a decision-making process, consisting of nodes, branches, and endpoints.
Decreasing Balance Depreciation
Accounting method for the depreciation of assets with a fixed annual percentage reduction
Deductibility
The ability to deduct certain items from income to reduce tax liability.
Deductibles
The part of any insured loss which has to be borne by the insured party; also known as an excess in the UK.
Defence Spending
Understanding the economic implications and nuances of defence spending, also known as military spending, by governments.
Defined Contribution
Provision of a pension scheme where contributions are fixed and benefits are determined by the pension fund accumulated