historical rate of returnholder in due courseholding companyholding gain and lossesholding gain net of inflationholding gains and losseshome officehomogeneous assetshomogeneous eventshomogeneous populationhorizontal analysishorizontal combinationhorizontal transfershull insurancehuman resource accountinghuman resources accountinghypergeometrichypergeometric distributionhypotheseshypothesis testingideasidentifiableidentifiable intangible assetsidentificationidle capacityidle capacity varianceidle cashidle equipmentidle facility expenseidle plantidle spaceif converted methodillustrationimage of the subject matterimmaterialimmediate recognitionimmoveable propertyimpaired assetsimperative postulateimperfect markets schoolimperfectly competitive marketimplementationimport licenseimpreativesimprecisionimprest fundsimprest systemimprovementsimputed costimputed interest