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	Business Terminology: Cap  Rate - Capitalisation Rate  - It is the % Return on an Investment. Used to compare Business etc For example $100,000 in the bank, Interest Paid $6,000 year is a Return on Investment of 6% For example $100,000 invested in a business may return 30% or $30,000 per year Depreciated Value- Tax term for diminishing values of plant & equipment, vehicles, fixtures and fittings. E.B.I.T - Earnings Before Interest & Tax After Proprietor or Manager's Wage Freehold - The Land and any Fixed Improvements and or Buildings. GST. Goods & Services Tax (Currently 10%) GP – Gross Profit. - Also known as Margin or Profit The Difference between Cost Price and Selling Price   GP% - (Gross Profit Percentage) Is the $ and or cents of Profit Expressed as a % of the Selling Price. How To Find the Gross Profit in Money & Express it as a %: Click here for a Printer Friendly Copy of  GP% & MU% Document MU  - Mark Up - The amount of Profit (In $ & Cents) that is added to the Cost Price MU% - It is the Mark Up amount of Profit (added to the Cost Price) expressed as a % of the Cost Price How Do we Mark Up a Product to achieve a Selling price? Click here for a Printer Friendly Copy of  GP% & MU% Document P.E.B.I.T - Proprietors Earnings Before Interest & Tax P.E.B.I.T.A - Proprietors Earnings Before Interest, Tax & Amortisation P.E.B.I.T.D.A. - Proprietors Earnings Before Interest, Tax, Depreciation  & Amortisation T.A.P – To Approved Purchaser Leasehold Business- The land & Buildings is rented or leased from the landlord (Owner) R.O.I - Return on Investment  - See Cap Rate at top of page S.A.V - Stock at valuation. ( Normally last invoice cost price.) W.I.W.O - Walk in walk out – Includes Stock at time of sale, Plant & Equipment, Goodwill etc  TOP
	For an explanation of commonly used Business terms call Kevin Bishop - Abisha Business & Commercial Sales. Abisha Pty L td    -  Business & Commercial Sales