... average annual yield of an investment, where the interest earnedover a period of time is the same as the orig- Accounting. fm Page 1 24 Tuesday, February 13, 2007 1 :40 PMmateriality 142 materialitymateriality ... way of calcu-lating size or quantity 2. a type of action íverb ˽ to measure a company’s perform-ance to judge how well a company is doingmeasurement of profitabilitymeasurement of profitability/meəmənt ... present value of theexpected cash flows minus the cost of a project. Abbreviation NPV Accounting. fm Page 149 Tuesday, February 13, 2007 1 :40 PM137 luxury taxLondon Interbank Offered RateLondon...