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).
So it sits on the Asset side of the balance sheet, but it represents a negative number. Technically it's what's called a contra account. It is used to decrease the value of a fixed asset. So imagine a machine that a company buys, that wears out over time. Accumulated depreciation is the amount that has been used up.