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 Unit of account In economics, unit of account is one of the functions of money. The value of something is measured in a specific currency. This allows different things to compared against each other; for example, goods, services, assets, liabilities, labor, income, expenses. It lends meaning to profits, losses, liability, or assets. A 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. Unit of account and unit of measure are sometimes treated as synonyms in