Save. The number of calories the average person should eat daily depends on several factors. Men and women have different calorie requirements, and the amount of exercise you get each day should be taken into consideration.
Debt Valuation Adjustment. Debt Valuation Adjustment. A Debt Valuation Adjustment (DVA) is an accounting valuation technique related to how a company handles changes in its issued fixed income securities. According to FASB 159 (adopted in 2007), firms can recognize market value declines in some debt instruments as earnings (income).
An account that temporarily holds costs until these costs can be moved elsewhere. For example, a clearing account to hold monies and costs while completing year-end fiscal calculations used by a firm. When the firm has finished its processing, having placed monies and costs in the clearing account, the firm can then move the total amount to the firm's net earnings. How To Calculate 263A.