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  • Lynn Scott's Lepidoptera Images Systematic Index Page
    unimacula 4935 Saucrobotys fumoferalis 4936 Saucrobotys futilalis 4937 Nascia acutella 4944 Crocidophora serratissimalis 4945 Crocidophora tuberculalis 4949 Ostrinia nubilalis 4950 Fumibotys fumalis 4951 Perispasta caeculalis 4952 Eurrhypara hortulata 4953a Phlyctaenia coronata tertialis 4958a Anania funebris glomeralis 4987 Sitochroa chortalis 5004 Loxostege sticticalis 5017 Loxostege cereralis 5040 Pyrausta bicoloralis 5058 Pyrausta orphisalis 5071 Pyrausta acrionalis 5143 Diacme adipaloides 5159 Desmia funeralis 5182 Blepharomastix ranalis 5226 Palpita magniferalis 5241 Pantographa limata 5277 Herpetogramma thestealis 5362 Crambus agitatellus 5464 Urola nivalis 5465 Vaxi auratella 5466 Vaxi critica 5470 Chilo plejadellus 5510 Pyralis farinalis 5524 Hypsopygia costalis 5622 Galleria mellonella 5630 Aphomia terrenella 5651 Acrobasis indiginella 6053 Peoria approximella Pterophoridae 6105 Cnaemidophorus rhododactylus Thyatiridae 6235 Habrosyne scripta 6237 Pseudothyatira cymatophoroides 6240 Euthyatira pudens Drepanidae 6251 Drepana arcuata 6252 Drepana bilineata 6253 Eudeilinia herminiata 6255 Oreta rosea Geometridae Oenochrominae 6258 Alsophila pometaria Geometridae Ennominae 6261 Heliomata cycladata 6272 Eumacaria latiferrugata 6273 Itame pustularia 6274 Itame ribearia 6292 Itame exauspicata 6299a Itame coortaria enigmata 6303 Itame subcessaria 6330 Semiothisa ulsterata 6342 Semiothisa bisignata 6361 Semiothisa orillata 6397 Semiothisa mellistrigata 6430 Orthofidonia flavivenata 6431 Hesperumia sulphuraria 6570 Aethalura intertexta 6594 Cleora sublunaria 6640a Biston betularia cognataria UPDATED August 2007 6651 Lycia ursaria UPDATED August 2007 6653 Lycia rachelae NEW August 2007 6658 Phigalia titea UPDATED August 2007 6660 Phigalia strigataria UPDATED August 2007 6662 Paleacrita vernata UPDATED August 2007 6667 Lomographa vestaliata 6668 Lomographa glomeraria 6677 Cabera erythemaria 6720 Lytrosis unitaria 6724 Euchlaena serrata 6725 Euchlaena muzaria 6728 Euchlaena effecta 6729 Euchlaena johnsonaria 6734 Euchlaena marginaria 6739 Euchlaena irraria 6740 Xanthotype urticaria 6743 Xanthotype sospeta 6753 Pero honestaria 6763 Nacophora quernaria 6796 Campaea perlata 6797 Ennomos magnaria 6798 Ennomos subsignaria 6799 Epirranthis substriataria 6804 Petrophora subaequaria 6807 Tacparia detersata 6812 Homochlodes fritillaria 6819 Metanema inatomaria 6820 Metanema determinata 6835 Cepphis armataria 6836 Anagoga occiduaria 6840 Plagodis serinaria 6841 Plagodis kuetzingi 6842 Plagodis phlogosaria 6844 Plagodis alcoolaria 6884 Besma endropiaria 6885 Besma quercivoraria 6888 Lambdina fiscellaria 6894a Lambdina fervidaria athasaria 6898 Cingilia catenaria 6912 Sicya macularia 6941 Eusarca confusaria 6963a Tetracis crocallata aspilatata 6964 Tetracis cachexiata 6965 Eugonobapta nivosaria 6966 Eutrapela clemataria 6982 Prochoerodes lineola Prochoerodes transversata 7009 Nematocampa resistaria Geometridae Geometrinae 7046a Nemoria bistriaria siccifolia 7048 Nemoria mimosaria 7053 Dichorda iridaria 7058a Synchlora aerata albolineata 7071 Chlorochlamys chloroleucaria 7084 Hethemia pistasciaria Geometridae Sterrhinae 7114 Idaea demissaria 7126 Idaea dimidiata 7139 Cyclophora pendulinaria 7146 Haematopis grataria 7157 Scopula cacuminaria 7159 Scopula limboundata Geometridae Larentiinae 7189 Dysstroma hersiliata Chloroclysta hersiliata 7201 Eulithis testata 7206 Eulithis explanata 7213a Ecliptopera silaceata albolineata 7217 Thera juniperata 7292 Rheumaptera prunivorata Hydria prunivorata 7293a Rheumaptera hastata gothicata 7307 Mesoleuca ruficillata 7329 Anticlea vasiliata 7330 Anticlea multiferata 7388 Xanthorhoe ferrugata 7390 Xanthorhoe lacustrata 7394 Epirrhoe alternata 7399a Euphyia intermediata Euphyia unangulata intermediata 7414 Orthonama obstipata 7416 Costaconvexa centrostrigaria Orthonama centrostrigaria 7420 Hydrelia condensata 7423 Hydrelia albifera 7428 Venusia comptaria 7430 Trichodezia albovittata 7433a Epirrita autumnata henshawi 7437 Operophtera bruceata 7440 Eubaphe mendica 7445 Horisme intestinata 7605 Eupithecia ravocostaliata 7625 Pasiphila rectangulata Chloroclystis rectangulata 7627 Aplocera plagiata 7635 Acasis viridata 7637 Cladara limitaria 7639 Cladara atroliturata

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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    system of accelerated straight line depreciation in four tax classes with 3 5 10 and 15 year life 7 and 20 year property lives were added in 1986 Alternatively longer depreciation lives may be used Accounting The analysis classification and interpretation of financial data Accounting cycle The length of the period between company financial transaction summaries generally monthly quarterly or annually Accounting life The lifetime of an asset as determined by accounting methods Accrual Accounting A method of accounting often used in business where expenses and revenues are entered when earned or billed not when payment is received or disbursed ACRS Accelerated Cost Recovery System ADR Asset Depreciation Range Ad Valorem Taxes From the Latin meaning literally according to the worth Also known as property taxes and other taxes these taxes usually recur annually and receive the same mathematical treatment in an economic study as expenses like maintenance and repairs AEC Annual Equivalent Costs which see Amortization 1 Capital asset case The recovery of the capital cost of an asset by means of periodic charges to operations Depreciation is an example 2 Dictionary The gradual extinction of a debt by periodic repayments to a fund or creditor 3 Engineering economics case The repayment of capital for a project plus the return on capital while the capital is being used by the project expressed as a uniform annual amount Annual Costs AC A type of comparative cost study where all relevant cash flows are converted into annual costs Annual Report A financial report made at the end of the fiscal year which gives the past year s financial transactions and the results Annuity A A series of equal cash flows occurring each period over a range of periods Asset Items owned which may be convertible into cash including cash accounts receivable

    Original URL path: http://acleris.com/info_eglos/eglossary1.html (2016-04-29)
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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    monetary resources to establish and maintain a project 3 Wealth that may be used to economic advantage Capital Cost Allowance CCA A method of depreciation for income tax purposes Different types of goods are assigned various tax classes each which has an assigned depreciation or CCA rate and life Compare with CLADR and ADR Capital Recovery The process of repaying the net investment that has been put into a project Includes net salvage interest and principal repayment Cash Flow The real dollars passing into and out of the treasury with regard to a financial venture Note that depreciation expense is not a cash flow as it is an internal accounting transfer and is not paid to anybody CCA Capital Cost Allowance CLADR Class Life Asset Depreciation Range Class Life Asset Depreciation Range CLADR A set of ranges of useful depreciation lifetimes for various types of assets as established by the US IRS Comparative Cost Study A type of economic study and a tool that indicates relative costs among alternatives In a Comparative Cost Study revenues are constrained to be equal for each plan under consideration Cost of Debt An organization s cost of debt used in cost studies This represents

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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    system to systematically and rationally allocate the net cost or other basic value of tangible capital assets over the anticipated useful life of the assets to an expense account When used for tax calculations the term Capital Cost Allowance CCA is used in many jurisdictions instead of depreciation Depreciation Expense Depreciation expense describes the use of depreciation as a tax shield Discounted Payback Period A criteria for investment decisions the number of periods of time required for the present worth of an investment s cost savings and revenues to equal the present worth of the investment excluding interest See also payback period Discount Rate Interest rate Discrete Continuous Cash Flow A one time cash flow happening evenly throughout a single period See also Discrete Periodic Cash Flow Discrete Single Cash Flow Periodic Continuous Cash Flow and Periodic Gradient Cash Flow Discrete Periodic Cash Flow A cash flow happening all at once at the end of each of a range of periods Examples include interest on an annuity See also Discrete Single Cash Flow Discrete Continuous Cash Flow Periodic Continuous Cash Flow and Periodic Gradient Cash Flow Discrete Single Cash Flow A one time cash flow happening all at once at

    Original URL path: http://acleris.com/info_eglos/eglossary1-d.html (2016-04-29)
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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    O P Q R S T U V W X Y Z E Economic Study Unlike a comparative cost study the economic study includes a revenue component F F In economic equations F equals a Future lump sum of money F or F In economic equations a total amount of money that flows continuously and uniformly during a future period G H I i In economic equations effective annual interest rate for discrete compounding Income Tax Taxes payable on taxable income derived from various cash flows See also Minimum Acceptable Revenue Income Tax Burden The amount of income tax generated by a project under conditions of capital cash flow generated revenue equaling MAR This results from studies where an assumed revenue generates income taxes based on an organization s minimum acceptable revenue MAR Internal Rate of Return The discount rate that results in an NPV equal to zero Caution should be used as IROR calculations can result in multiple roots giving more than one IROR value only one of which is correct Generally for a project to proceed the IROR must be equal or exceed the organization s MARR in order to benefit the organization Internal Revenue Service IRS The

    Original URL path: http://acleris.com/info_eglos/eglossary2.html (2016-04-29)
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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    O P Q R S T U V W X Y Z J j In economic equations effective annual interest rate for continuous compounding K L M MACRS Modified Accelerated Cost Recovery System MAR Minimum Acceptable Revenue or Rate MARR Minimum Acceptable Rate of Return on capital The smallest amount of revenue considered acceptable for an organization to undertake a project Typically MARR is equal to the cost of capital plus a return Sometimes referred to as the hurdle rate Minimum Acceptable Revenue MAR An assumed project related revenue that just covers off income taxes plus exactly realizes an organization s minimum acceptable rate of return on capital or MARR Such a project can be said to carry its own costs and not be a burden on the organization Modified Accelerated Cost Recovery System An IRS prescribed straight line depreciation approach N O N In economic equations the Number of periods Net Present Value In an economic study the present worth of all cash flows including revenue over the study life When NPV equals zero the project is break even for the organization while a negative NPV denotes a loss and positive NPV a profit Net Salvage A cash flow

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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    the present period Payback Period A criteria for investment decisions the number of periods of time required for an investment s cost savings and revenues to equal the amount of the investment with no interest See also discounted payback period Periodic Continuous Cash Flow A recurring cash flow happening evenly throughout each period over a range of periods For example the depletion value in an operating mine decreases on the basis of a continuous cash flow as ore is removed daily See also Discrete Periodic Cash Flow Discrete Single Cash Flow Discrete Continuous Cash Flow and Periodic Gradient Cash Flow Periodic Gradient Cash Flow A recurring cash flow happening each period The amount of the cash flow increases as a gradient series End Year 1 x end year 2 2x end year 3 3x and so on Accumulated depreciation is an example See also Discrete Periodic Cash Flow Discrete Single Cash Flow Discrete Continuous Cash Flow and Periodic Continuous Cash Flow Present Worth of Annual Costs PWAC An economic evaluator meaningful only when the rules and assumptions of a cost comparison economic analysis have been strictly adhered to In addition the degree of risk should be similar for each alternative

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  • Acleris' -- Glossary of Engineering Economy and Economics Terms
    salvage Repeated Plant Assumption In a comparative economic study each study alternative must provide the same service capacity and service life This goal is achieved by repeating capital revenue and expense cash flows from all the studies as necessary to terminate all studies at the same future time to provide an equal amount of service Because monies have a smaller and smaller effect on the economic evaluators as the monies extend farther and farther into the future some organizations will mandate that the studies will be truncated at some future point in time where the impact of truncation will hopefully be minimal Remaining Capital Balance The amount of capital for which the project is responsible to provide a return and repayment at any given time during the study life It equals the original amount less accumulated depreciation and tax credits to that point in time Revenue An incoming cash flow part of a standard economic analysis Note that revenue is excluded from a comparative cost study that assumes identical revenues for each plan S Salvage See Gross Salvage and Net Salvage T Tax Base The term used instead of Undepreciated Asset when capital cost allowance is used instead of depreciation

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