residual method


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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.
References in periodicals archive ?
In order to quantify what the meaning of this small" is, the weighted residual method depends on (N + 1) tests functions n and scalar product of R with these functions becomes zero:
A least-squares boundary residual method for numerical solution of scattering problems," IEEE Transactions on Microwave Theory & Techniques, Vol.
1060, the residual method applies only where there is not a written allocation of the purchase price.
The new guidance eliminates the residual method of allocating consideration and provides a hierarchy to use when determining the selling price for each unit of accounting.
In addition, the guidance eliminates the residual method of allocation and significantly expands the disclosure requirements for such arrangements.
61 Comparative method 51 100 Cost method 51 100 Investment method 51 100 Residual method 51 100 Profit method 51 100 Techniques Usage of methodology No Percentage Paired sales Analysis 1 1.
In order to more accurately access the effect of attendance on academic performance, the motivation effect is factored out from the attendance coefficient using the residual method from Park and Kerr (Journal of Economic Education 21, 1999).
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.
According to SOP 98-9, the use of residual method is limited to circumstances where VSOE exists for all undelivered elements.
The "Bridge Model" uses a residual method to measure the business value by deducting the value of the real estate from that of the going concern - an established, common practice.
The errors identified include (1) errors in the identification of and accounting for deliverables under multi-element arrangements, including the treatment of individual product items as separate deliverables under multi-element arrangements, and the Company's application of the residual method of revenue recognition for such multi-element arrangements, (2) errors in the accounting for customer acceptance and retainer provisions of certain contracts, and (3) incorrect identification of contract shipping terms resulting in errors in the timing of recognition of revenues and costs of revenues for certain transactions.