REVALUATION RESERVE
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Revaluation reserve is when a company creates an item on its balance sheet for maintaining a reserve account tied to particular assets.
REVENUE DEFICIT
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A revenue deficit is when the realized net income is less than the projected net income.
REALIZED YIELD
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Realized yield is the real return gained during the holding period for an investment. It includes dividends, interest payments, and so on.
RATCHET EFFECT
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The ratchet effect is a theory that once prices rise as an answer to a very high demand, they do not necessarily fall when that demand declines.
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