Category: M

Definition Modified Accrual Accounting is a financial accounting method commonly used by government agencies that combines accrual-basis accounting with cash-basis accounting. It recognizes revenues when

Definition The Modified Dietz Method is a financial calculation used to estimate the approximate return on investment over a certain period of time. Unlike the

Definition A Modified Gross Lease is a type of real estate rental agreement where the tenant pays base rent at the lease’s inception, but they

Definition Modified Adjusted Gross Income (MAGI) refers to an individual’s total gross income or household’s combined total income after certain deductions. These deductions are mainly

Definition Modified Duration, in financial terminology, refers to a formula that expresses the measurable change in the value of a security in response to a

Definition Modified Cash Basis is a hybrid accounting method that combines elements from both cash and accrual accounting. It records revenues when they are received

Definition The Modigliani-Miller Theorem (M&M) is a foundational financial theory asserting that a company’s market value is determined by its earning power and the risk

Definition The Modified Internal Rate of Return (MIRR) is a financial metric used to determine the profitability of an investment or a project. It takes

Definition A Modified Endowment Contract (MEC) is a type of life insurance contract that is subject to less favorable tax rules for withdrawals than contracts

Definition Modus Operandi is a Latin phrase commonly used in various fields, including finance, which translates to “mode of operation”. In finance, it refers to