Derived demand

Desire for an item that is dependent upon the desire for another item directly or indirectly.

Derivative

A function that expresses the slope of another function at every point.

Deregulation

Freeing from controls.

Depression

A period characterized by an overall decline in the national economy.

Depreciation of currency

Means erosion in the value of a particular currency vis-à-vis other international currencies.

Depreciation adjustment

The difference between the value to the business of the part of fixed assets consumed during the accounting period and the amount of depreciation charged on the basis of historical cost.

Depreciation

The net loss in value of a physical asset due to fair wear and tear during the accounting period or due to lapse of time.

Depreciable value

The difference between the total acquisition cost of a particular plant and the assumed net disposal value at the end of its life period.

Deposit

1)To keep money in a Bank. 2) Anything kept safely in a store house.

Depletion expenses

It stands for the coming to an end value of a wasting asset on account of removal of a part of a natural source.

Dependent variable

The variable of interest or focus which is influenced by one or more independent variables.

Dependent reduction strategy

A strategy adopted by a particular organization aimed at reducing its dependence on other organization.

Departmental store

A large store where all kinds of goods are available under one roof. Usually carrying a will-known brand umbrella.

Departmental overhead

The overhead charged directly or indirectly to a department.

Departmental costing

A way of calculating the cost of a distinctive part of a sphere of activity.

Departmental budget

A budget prepared with a view to show the expected contribution of a particular department towards the common goal of the organization.

Department

1) A section of administration. 2) A specific part of a large store.

Demurrage

1) An amount payable to a ship owner by a charterer for failure to load or off load the cargo within the agreed time. 2) A similar charge on railway wagons. 3) Usually payable in the currency of the country of the ship owner.

Demotion

Lowering the rank and status of an employee.

Demographics

Observed facets of a population such as age, sex, education, income, etc. useful for socio-economic judgments.

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