Economic Value Added (EVA)
Economic Value Added measures how much value a business generates beyond the cost of its capital. It is calculated as net operating profit after taxes (NOPAT) minus the capital charge. A positive EVA indicates wealth creation for shareholders, while a negative EVA suggests retunrs are below investors expectations, making it a powerful performance metric.
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Excise Duty (Australia)
A tax levied on specific goods manufactured or produced in Australia, such as alcohol, tobacco, and fuel.
Employment Allowance
A UK relief allowing eligible employers to reduce their annual National Insurance liability by a set amount.
Estimated Tax Penalty
An IRS penalty applied when a US taxpayer underpays estimated taxes throughout the year.
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