WACCTWyoming Association of Community College Trustees
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Jim Vogt, WACCT president and Northwest College trustee, told the Northwest College board of trustees that the building commission had recommended the state fund only 75 percent of the total sprinkler request.
Accounting EVA is defined as net operating profit after tax (NOPAT), less a charge for all providers of capital: EVAt = NOPATt - (Capitalt-1 x WACCt) where EVAt = accounting EVA for time period t NOPATt = net (after depreciation) operating profit after tax for time t Capitalt-1 = book value of debt plus equity capital at the start of time t WACCt = estimated WACC to the providers of finance for time t The actual measurement of EVA will vary across companies, since it depends on the accounting policy choices they make.