First Reduction: A method of determining high and low water heights, time intervals, and ranges from an arithmetic mean without adjustment to a long-term series through comparison of simultaneous observations.

 

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First Reduction: A method of determining high and low water heights, time intervals, and ranges from an arithmetic mean without adjustment to a long-term series through comparison of simultaneous observations.

Mindfulness-Based Stress Reduction: Relaxation techniques, meditation, and easy stretching exercises are combined to allow the client to become mindful in order to access inner sources of power. By being fully mindful and awak . . . View Full Definition

LIFO (Last-In First-Out): An inventory cost flow whereby the last goods purchased are assumed to be the first goods sold so that the ending inventory consists of the first goods purchased.

Parallax Reduction: A processing of observed high and low waters to obtain quantities depending upon changes in the distance of the Moon, such as perigean and apogean ranges.

Last In, First Out (LIFO): A method of inventory valuation whereby the goods most recently purchased or manufactured are considered the first ones sold. In periods of rising prices, the LIFO method shows a lower profi . . . View Full Definition

Perfected First Lien: A first attachment on an asset that is duly recorded with the relevant government body so that the lender will be able to act on it should the borrower default.

Phase Reduction: A processing of observed high and low waters to obtain quantities depending upon the phase of the Moon, such as the spring and neap ranges of tide. At a former time this process was known as . . . View Full Definition

First-Pass Regression: A type of preferred stock that has priority over other preferred issues and common stock when claiming dividends and assets.

First Stage Surgery: This refers to the preparatory stage for an implant procedure. In the case of the subperio-- steal implant, it refers to the surgical bone impression and bone bite, which is done in order to . . . View Full Definition

First Sound Shift: In Grimm's Law, the systematic transformation of the Proto-Germanic Indo-European stop sounds.