population standard deviationport of deliveryport of dischargeport of registryportfolioportfolio of investmentsportfolio of projectsportfolio of securitiesportfolio theorypositionposition statementpositive accounting researchpositive approachpositive confirmationpositive correlationpositive theoriespost balance sheet eventspost dated checkpost statement eventspostemployment benefitspostive contribution marginpostulatespotential dilutionpotential future benefitspotential investorpotentially dilutive securitiespps samplingpracticabilitypractical capacitypragmatic approachpre operating costspre tax incomepreceding periodprecisionprecision adjustment factorprecision and reliabilityprecision intervalpredetermined overhead ratepredetermined ratepredictabilitypredictionprediction measurespredictive abilitypredictive ability criterionpredictive valuepreemtive rightpreferablepreference in liquidationpreferred dividendspreferred stock