Hand (unit) divided by four, then the remainder is added after the radix point. Thus, a horse that measures 60 inches is 15 hands high (15 x 4 = 60) and a horse halfway between 15 and 16 hands is 15.2 hands, or 62 inches tall (15 x 4 + 2 = 62) Because the subdivision of a hand is a base 4 system, a horse 64 inches high is 16.0 hands high, not 15.4. A designation of "15.5 hands" is not halfway between 15 and 16 hands, but rather reads 15 hands and five inches, an impossibility in a base 4
Unit of account highest profit. The unit of account in financial accounting refers to the words that are used to describe the specific assets and liabilities that are reported in financial statements rather than the units used to measure them. That is, unit of account refers to the object of recognition or display whereas unit of measure refers to the tool for measuring it. Unit of measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary unit to be used; that is, whether it should be nominal units