What Is After-Tax Return on Assets? After-tax return on assets (ROA) is a financial ratio used to measure after-tax income earned by a company from its assets. After-tax ROA compares after-tax income to average total assets (ATA) and is expressed as a percentage. A company that earned $100 of after-tax income on $400 of ATA
What Is an Against Actual Transaction? The term “against actual” refers to a type of transaction regularly carried out in the commodities futures markets. In an against actual transaction, holders of opposing futures contracts for the same commodity agree to settle their respective contracts by exchanging them with one-another along with a payment based on
What Is Aktiengesellschaft (AG)? AG is an abbreviation of Aktiengesellschaft, which is a German term for a public limited company. This type of company shares are offered to the general public and traded on a public stock exchange. Shareholders’ liability is limited to their investment. The shareholders are not responsible for the company’s debts, and their assets are
Newly established planting beds and planting beds that have been used in past seasons must be readied for the coming growing season. To prepare an established planting bed for the growing season you must decide what is going to be planted in the bed. While most planting beds are basically prepared in the same way
Growing backyard grapes is not difficult, but success depends upon choosing the right variety for your climate, training the vine, and pruning regularly. Grapes require a cold spell during the winter (but not a killing freeze), warmth in spring for flowering and fruit set, and heat and sunshine in summer to ripen the fruit. There
Leeks can be blanched and kept clean by growing in tubes—paper tubes or tubes made of biodegradable material or in recyclable plastic tubes (shown here). Leeks are nearly a year-round garden grower. Start leeks indoors in winter for planting out in very early spring for an early summer harvest. Set out leeks transplants in late
Cucumbers are best picked green, firm, and moderate in size–as soon as they are edible and usable size. Home-grown cucumbers should be picked slightly smaller than the size you’d find at the market. Smaller cucumbers will be just as tasty as larger cucumbers. Never allow cucumbers to mature on the plant. If cucumber fruits mature
Melon seedlings Melons are a tender, warm-weather crop. Sow melon seeds or set plants directly into the garden in spring 2 weeks after all danger of frost has passed and when the soil has warmed to 70°F (21°C) or thereabouts. Melon seed can be started indoors 4 to 3 weeks before plants are transplanted directly
The best tomatoes to grow in cool or cold climates are short- to mid-season tomatoes—that is tomatoes that mature in the shortest number of days, 55 to about 75 days from transplanting. Short- and mid-season tomato varieties commonly require fewer days of heat to ripen fruit and are naturally adapted or have been developed for cool
Sweet potato cutting or slip roots in water. Sweet potatoes are a warm-weather crop. They require a long, hot growing season. Sweet potatoes are grown from rooted cuttings, called “slips” or “draws”. Slips are best started indoors from sweet potato tubers. Slips stated indoors take about 12 weeks to reach transplant size. Transplant sweet potato
