Abstract: A method to calculate true ex-ante operating income, via a present value calculation and posting in a double-entry bookkeeping framework based upon credits and debits, is disclosed. The ultimate object is a true ex-ante net income accounting measurement that better serves financial statements users.

Abstract: A method to calculate true ex-ante operating income, via a present value calculation and posting in a double-entry bookkeeping framework based upon credits and debits, is disclosed. The ultimate object is a true ex-ante net income accounting measurement that better serves financial statements users.

Abstract: A new method to depreciate nonfinancial assets is presented, correcting a problem with prior-art depreciation methods that implicitly assumes a zero discount rate. How to implement the method within a financial accounting context and within ad hoc decision making contexts is disclosed. The method has particular applicability for lease accounting, a matter currently under consideration by global accounting boards.

Abstract: A method to calculate true ex-ante operating income, via a present value calculation and posting in a double-entry bookkeeping framework based upon credits and debits, is disclosed. The ultimate object is a true ex-ante net income accounting measurement that better serves financial statements users.

Abstract: A method to calculate true ex-ante operating income, via a present value calculation and posting in a double-entry bookkeeping framework based upon credits and debits, is disclosed. The ultimate object is a true ex-ante net income accounting measurement that better serves financial statements users.

Abstract: For several decades, financial accounting theory and practice has been plagued by difficulties regarding accounting for asset and liability value changes. A general solution to this problem is disclosed that serves both the “Going-concern Earning-power” and “Asset and Liability” views of income determination.

Abstract: An integrated and unified method of statistical-like analysis, scenario forecasting, risking sharing, and risk trading is presented. Variates explanatory of response variates are identified in terms of the “value of the knowing.” Such a value can be direct economic value. Probabilistic scenarios are generated by multi-dimensionally weighting a dataset. Weights are specified using Exogenous-Forecasted Distributions (EFDs). Weighting is done by a highly improved Iterative Proportional Fitting Procedure (IPFP) that exponentially reduces computer storage and calculations requirements. A probabilistic nearest neighbor procedure is provided to yield fine-grain pinpoint scenarios. A method to evaluate forecasters is presented; this method addresses game-theory issues. All of this leads to the final component: a new method of sharing and trading risk, which both directly integrates with the above and yields contingent risk-contracts that better serve all parties.

Abstract: A method to calculate true ex-ante operating income, via a present value calculation and posting in a double-entry bookkeeping framework based upon credits and debits, is disclosed. The ultimate object is a true ex-ante net income accounting measurement that better serves financial statements users.

Abstract: For several decades, financial accounting theory and practice has been plagued by difficulties regarding accounting for asset and liability value changes. A general solution to this problem is disclosed that serves both the “Going-concern Earning-power” and “Asset and Liability” views of income determination.

Abstract: This invention is a means both to allocate all types of resources for commercial, governmental, or non-profit organizations and to price such resources. A linear programming process makes fulfillment allocations used to produce product units. A Resource-conduit process governs the linear programming process, uses two-sided shadow prices, and makes aperture allocations to allow Potential-demand to become Realized-demand. A strict opportunity cost perspective is employed, and the cost of buyable resources is deemed to be the opportunity cost of tying up cash. Resource available quantities, product resource requirements, and Potential-demand as a statistical distribution are specified in a database. The invention reads the database, performs optimization, and then writes allocation directives to the database. Also determined and written to the database are resource marginal (incremental) values and product marginal costs. The database can be viewed and edited through the invention's Graphical User Interface.

Abstract: A method to appropriately account for employee stock options is disclosed. The method is designed to handle all types of equity-based compensation. The current prior-art paradigm of expensing equity-based compensation is shown to be misguided, thus potentially misleading investors. Besides correctly accounting for equity-based compensation, the invention offers a simplier, more accurate method to account for financial contingencies. In conjunction with what is termed as variate Launching, the invention can be used for planning, deal evaluation, and employee-equity-based-compensation planning and evaluation. The invention entails computer simulation. A special procedure to generate log-normal random numbers that correctly models asset-value appreciation is also disclosed.

Abstract: An integrated and unified method of statistical-like analysis, scenario forecasting, risking sharing, and risk trading is presented. Variates explanatory of response variates are identified in terms of the “value of the knowing.” Such a value can be direct economic value. Probabilistic scenarios are generated by multi-dimensionally weighting a dataset. Weights are specified using Exogenous-Forecasted Distributions (EFDs). Weighting is done by a highly improved Iterative Proportional Fitting Procedure (IPFP) that exponentially reduces computer storage and calculations requirements. A probabilistic nearest neighbor procedure is provided to yield fine-grain pinpoint scenarios. A method to evaluate forecasters is presented; this method addresses game-theory issues. All of this leads to the final component: a new method of sharing and trading risk, which both directly integrates with the above and yields contingent risk-contracts that better serve all parties.

Abstract: A method of allocating resources in the presence of uncertainty is presented. The method builds upon deterministic methods and initially creates and optimizes scenarios. The invention employs clustering, line-searching, statistical sampling, and unbiased approximation for optimization. Clustering is used to divide the allocation problem into simpler sub-problems, for which determining optimal allocations is simpler and faster. Optimal allocations for sub-problems are used to define spaces for line-searches; line-searches are used for optimizing allocations over ever larger sub-problems. Sampling is used to develop Guiding Beacon Scenarios that are used for generating and evaluating allocations. Optimization is made considering both constraints, and positive and negative ramifications of constraint violations. Applications for capacity planning, organizational resource allocation, and financial optimization are presented.

Abstract: A method of allocating resources in the presence of uncertainty is presented. The method builds upon deterministic methods and initially creates and optimizes scenarios. The invention employs clustering, line-searching, statistical sampling, and unbiased approximation for optimization. Clustering is used to divide the allocation problem into simpler sub-problems, for which determining optimal allocations is simpler and faster. Optimal allocations for sub-problems are used to define spaces for line-searches; line-searches are used for optimizing allocations over ever larger sub-problems. Sampling is used to develop Guiding Beacon Scenarios that are used for generating and evaluating allocations. Optimization is made considering both constraints, and positive and negative ramifications of constraint violations. Applications for capacity planning, organizational resource allocation, and financial optimization are presented.

Abstract: A method of allocating resources in the presence of uncertainty is presented. The method builds upon deterministic methods and initially creates and optimizes scenarios. The invention employs clustering, line-searching, statistical sampling, and unbiased approximation for optimization. Clustering is used to divide the allocation problem into simpler sub-problems, for which determining optimal allocations is simpler and faster. Optimal allocations for sub-problems are used to define spaces for line-searches; line-searches are used for optimizing allocations over ever larger sub-problems. Sampling is used to develop Guiding Beacon Scenarios that are used for generating and evaluating allocations. Optimization is made considering both constraints, and positive and negative ramifications of constraint violations. Applications for capacity planning, organizational resource allocation, and financial optimization are presented.

Abstract: This invention is a means both to allocate all types of resources for commercial, governmental, or non-profit organizations and to price such resources. A linear programming process makes fulfillment allocations used to produce product units. A Resource-conduit process governs the linear programming process, uses two-sided shadow prices, and makes aperture allocations to allow Potential-demand to become Realized-demand. A strict opportunity cost perspective is employed, and the cost of buyable resources is deemed to be the opportunity cost of tying up cash. Resource available quantities, product resource requirements, and Potential-demand as a statistical distribution are specified in a database. The invention reads the database, performs optimization, and then writes allocation directives to the database. Also determined and written to the database are resource marginal (incremental) values and product marginal costs. The database can be viewed and edited through the invention's Graphical User Interface.