All electrical systems are susceptible to short circuits and the abnormal current levels they create. These currents can produce considerable thermal and mechanical stresses in electrical distribution ...

The purpose of this article is to numerically show three different methods that can be used to calculate netback value (NBV) for pricing natural gas. Netback pricing is a contractual arrangement in ...

While not a major topic of consideration when designing and maintaining facilities in past years, code-enforcement bodies have become increasingly aware of the danger of arc flash incidents associated ...

The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

In contrast to the traditional taxable income-based method of calculating tax expense, under financial accounting standards, corporate income tax expense is instead derived from liability for current ...

Sometimes figuring the cost of your products is simple. You spend $500 to make 200 identical $5 items for sale. As they're all the same, you allocate $2.50 in costs to each item when it's time to do ...