STEM help / Calculation framework

Results beginning with ‘D’

Debt Balance

The sum over all Debt Facilities of their respective credit balances.

Include: Standard

Debt Balance0 after Amortisation

The sum over all Debt Facilities of their respective credit balances after amortisation. Does not include any new borrowing this period.

Include: Advanced

Debt Fees

The sum over all Debt Facilities of their respective fees, namely Fixed Start Fee, Fixed Annual Fee, Variable Start Fee and Variable Annual Fee.

Include: Standard

Debt Given (N)

The sum over all Debt Facilities of the credit that they have provided in the Nth iteration for the current period.

Include: Advanced

Debt Interest Expense

The sum over all Debt Facilities of the interest paid on the outstanding credit balance.

Include: Standard

Debt Long-Term Borrowing Payable

The sum over all Debt Facilities of the amount of long-term borrowing which must be re-paid in the coming year, shown as a current liability on a balance sheet.

Include: Standard

Debt Mapping (N)

Used to scale Debt Facility Mappings.

The sum over all Debt Facilities of the proportions of Long-Term Borrowing Required which should be borrowed from those Debt Facilities.

Include: Advanced

Debt Required (N)

The amount of New Borrowing required from Debt Facilities in the Nth iteration. (The amount of borrowing required from a given Debt Facility in the Nth iteration of the current period may exceed the available credit, which is why several iterations may be required.)

Debt Required N–1 minus Debt Given N–1, or New Borrowing for N=1.

Include: Advanced

Debt Sequence (N)

Used to identify in what sequence Debt Facilities should be approached for borrowing. (Only those Debt Facilities with the lowest Sequence will be considered in a given iteration.)

The lowest Sequence Index of all the currently available Debt Facilities.

Include: Advanced

Debtors

The amount of money owed by debtors.

For a Service: the Average Debtor Days input multiplied by the average daily Revenue (i.e., Revenue divided by 365).

Include: Standard

Decommissioning Cost

The cost of removing Resources from the network.

For a Resource: the product of the Calibration Period per-unit Decommissioning Cost input, the normalised global and Resource Decommissioning Cost Trends, the Decommissioning Age Factor and the number of units removed.

Include: Standard

Deployment Units

The additional units of a Resource required to satisfy any deployment constraints, beyond those required to satisfy basic demand, and any utilisation constraint.

Required Units minus Used Units minus Utilisation Units minus Planned Units.

Include: Standard

Deposit Interest

The interest income from short-term investments, such as marketable securities.

The Deposit Rate multiplied by the average Cash Deposits over the year:

where rn is the Deposit Rate, Bn is the Cash Deposits balance at the end of year n, and Bn–1 is the initial Cash Deposits input.

Include: Standard

Deposit Rate

The annual interest rate for surplus cash on deposit as liquid, short-term investments (typically marketable securities). This is the benefit received by the network from funds on deposit.

The Deposit Rate input.

Include: Standard

Deprec. and Amort./Conn

Depreciation and Amortisation divided by the number of Connections.

Include: Standard

Depreciation

Capitalised expenditure on tangible assets (as opposed to Amortisation for intangible assets), used to calculate profitability. The sum of Depreciation and Amortisation is also known as Capital Charge.

For a Resource with input Tangible = Yes: Capital Expenditure charged as depreciation over the Financial Lifetime.

Include: Standard

Depreciation and Amortisation

Capitalised expenditure on all assets, used to calculate profitability. Also known as Capital Charge.

The sum of Depreciation and Amortisation. Zero for a consumable resource.

Consolidation: Sum.

Include: Essential

Direct Capital Expenditure

Allocated Capital Expenditure allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Churn Cost

Allocated Churn Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Connection Cost

Allocated Connection Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Decommissioning Cost

Allocated Decommissioning Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Deprec. and Amort.

Allocated Depreciation and Amortisation allowing for the utilisation of intermediate Resources.

Include: Essential for a transformation, Standard for a service

Direct Installation Expenditure

Allocated Installation Expenditure allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Maintenance Cost

Allocated Maintenance Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Net Fixed Assets

Allocated Net Fixed Assets allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Operating Charge

Allocated Operating Charge allowing for the utilisation of intermediate Resources.

Include: Essential for a transformation, Standard for a service

Direct Operating Charge/Av Conn

Allocated Operating Charge per Average Connection allowing for the utilisation of intermediate Resources.

Consolidation: Quotient.

Include: Standard

Direct Operating Charge/Conn

Allocated Operating Charge per Connection allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Operating Costs

Allocated Operating Costs allowing for the utilisation of intermediate Resources.

Include: Essential for a transformation, Standard for a service

Direct Operations Cost

Allocated Operations Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Rental Cost

Allocated Rental Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Direct Stock Consumed

The allocated Stock value released on consumable resources, and scaled to allow for the utilisation of intermediate resource transformations.

Consolidation: Sum.

Include: Standard

Direct Usage Cost

Allocated Usage Cost allowing for the utilisation of intermediate Resources.

Include: Standard

Discount Rate

The Discount Rate used to calculate the Net Present Value (NPV) of the network.

This is defined as an input in the Editor (global Financial Data dialog).

Include: Standard

Dividend Cover

A measure of the extent to which dividend payments are covered by net profit, the remainder of which is re-invested in the business.

The ratio of Net Profit to Dividends Declared.

Include: Standard

Dividend Rate

The proportion of profit after interest and tax which is declared as dividends.

The Dividend Rate input.

Include: Standard

Dividends Declared

The dividend to be paid on the current year’s activities, which is shown on the profit and loss statement.

Net Profit multiplied by the Dividend Rate input, if the former is positive, otherwise zero.

Include: Essential

Dividends Paid

The amount of dividends paid during the year, including Dividends Payable from the previous year, which features in the cashflow statement.

Dividends Declared multiplied by the Current Year Dividend Proportion input, plus Dividends Payable from the previous year.

Include: Standard

Dividends Payable

The amount of dividends left to pay in arrears the following year, which appears as a current liability on the balance sheet.

Dividends Declared multiplied by one minus the Current Year Dividend Proportion input.

Include: Standard

Dividends Payable Base

Starting point for calculating dividends payable at the beginning of a year.

Include: Advanced

Do Interest

Whether or not a Debt Facility has passed the Interest Grace Period.

Include: Advanced

 

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