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residual method |
Also found in: Financial | 0.04 sec. |
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residual method [rə′zij·ə·wəl ¦meth·əd] (metallurgy) Magnetic particle inspection in which particles are supplied to a specimen after the magnetizing force has been removed. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| Per SFAS 141, goodwill is determined through a residual method as the difference between the fair values of all other acquired assets and liabilities and the business equity value. First, the final regulations use the residual method to value only Sec. While we continue to expect volatility in our revenue and operating results as a result of applying the residual method of revenue recognition, we currently expect that revenues and operating profits from the Telecom business will grow during the second half of 2006 compared to both the first half of 2006 and the second half of 2005. |
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