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).
What is a 'Contra Account' A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit. BREAKING DOWN 'Contra Account'