Save. The number of calories the average person should eat daily depends on several factors. Men and women have different calorie requirements, and the amount of exercise you get each day should be taken into consideration.
Debt Valuation Adjustment. Debt Valuation Adjustment. A Debt Valuation Adjustment (DVA) is an accounting valuation technique related to how a company handles changes in its issued fixed income securities. According to FASB 159 (adopted in 2007), firms can recognize market value declines in some debt instruments as earnings (income).
Adjusted Present Value Method Definition. Adjusted Present Value (APV) is the net present value of a project if financed solely by equity (present value of un-leveraged cash flows) plus the present value of all the benefits of financing. This method is often used for a highly leveraged project.