Revenue Passenger Mile

A Revenue Passenger Mile (RPM) is a core airline traffic metric that measures the total distance traveled by paying passengers. It is calculated by…

Revealed Preference

Key takeaways – Revealed preference is a way to infer consumers’ preferences from observed choices rather than unobservable utility measures. (Samuelson, 1938) – The…

Revenue Cap Regulation

• A revenue cap is a regulatory limit on the total annual revenue a firm with monopoly characteristics (commonly a utility) can collect from…

Revaluation Reserve

A revaluation reserve (sometimes called a revaluation surplus) is an equity account used to record unrealized gains (and sometimes losses) when a long‑lived asset…

Revaluation

A revaluation is an upward adjustment to an official (fixed or managed) exchange rate set by a government or central bank. In a fixed-rate…

Return On Total Assets

Key takeaways – Return on Total Assets (ROTA) measures operating earnings (EBIT) generated per dollar of average total assets. – ROTA shows how efficiently…

Return Of Capital Roc

Return of capital (ROC) is a distribution an investor receives that represents a return of part (or all) of the original amount they invested…

Returned Payment Fee

• A returned payment fee (also called a dishonored payment fee) is a one-time penalty charged when a payment—most commonly a check or an…

Return On Average Capital Employed Roace

Return on average capital employed (ROACE) is a profitability ratio that compares a company’s operating profit (EBIT) to the average amount of capital the…

Retrocession

Retrocession (also called retrocession commission) describes payments that asset managers, fund companies or other third parties make to intermediaries — advisers, distributors, banks or…