Money taken from a qualified plan and placed into a second plan to avoid taxation costs.

Where capital gains tax is not paid as long as the company re-invests in replacing its capital assets.

The upright type face as compared to a slanted type face like italics.

Economics Nobel Prize winner for research into transaction costs and right to property.

The rate for accommodation that includes a night’s accommodation and all meals.

The rate for accommodation that only includes the room and no foods.

The serving of food and drinks to a person’s room.

The main cause for faults or failures even if more causes are evident that began with the initial cause.

The evaluation and identification of a cause for failure, problem or undesirable condition.

The investigation of why a component has failed.

The main directory where all other directories originate.

A mathematical value calculated by taking the square root of the mean of square roots in a random set of varying quantities observed during a certain cycle. A cycle like an alternating

The technique based on a series of ink blot shapes used to assess personality.

1. An element or component that can be repeatedly restored to a working and serviceable condition. 2. A way of servicing equipment where a failed piece is replaced by a piece that

The completion of one cycle, route, process or circuit.

An account that an individual can pay into for retirement that qualifies as a tax saving account. Tax is paid on deposit but not on withdrawal.

An early version of an art work, ad layout, script or story board used to show clients themes to be used awaiting their approval.

An approximate measure that estimates a quantity’s soundness.

The fare that allows you to travel around the world in one direction with as many stops as you want.

The strategy where a business will sell an asset and then want it back at a time in the future.