In computing the UBC recycling rate, which is derived by dividing the number of cans recycled by the number of cans sold (i.e., those available for recycling), the Aluminum Association includes domestic and imported scrap cans in the numerator, but only domestically-produced (and sold) new cans in the denominator.
Margin of safety (financial) Margin of safety (safety margin) is the difference between the intrinsic value of a stock and its market price. Another definition: In Break even analysis (accounting), margin of safety is how much output or sales level can fall before a business reaches its breakeven point. 1 History.
What is 'Contribution Margin'. Contribution margin is a cost accounting concept that allows a company to determine the profitability of individual products. The phrase contribution margin can also refer to a per unit measure of a product's gross operating margin calculated simply as the product's price minus its total variable costs.