Operating Income Before Depreciation and Amortization (OIBDA).

Operating income before depreciation and amortization (OIBDA) is an accounting measure that can be used to assess the profitability of a company before the effects of depreciation and amortization are taken into account. Depreciation and amortization are non-cash expenses that can distort the true picture of a company’s profitability. OIBDA can be calculated by taking … Read more

Understanding Perceived Value.

Perceived value is the value that a customer believes a product or service has. This can be different from the actual value of the product or service. Perceived value is important to businesses because it can influence how much customers are willing to pay for a product or service. Businesses can increase perceived value by … Read more

Projected Benefit Obligation (PBO) Definition.

A Projected Benefit Obligation (PBO) is a measure of a pension plan’s liability for future benefits earned by employees as of the measurement date. The PBO is the present value of all benefits that employees have earned as of the measurement date, assuming that the employees remain active participants in the plan until they retire. … Read more