Annualize

  

To annualize something is to convert it to a yearly, or annual basis. Basically, you are looking at something that takes place over an irregular period of time and standardizing it, providing a statistic that shows what would happen if you did that thing for a single year.

In finance, most information is reported on either a quarterly or annual basis. Standardizing reports in this way makes it easier to compare. Investors can see how one period of time stacks up against another. Along these lines, short-term events often get transferred into annualized rates for easier comparisons.

This comes up often in relation to interest rates, which are often given as annualized rates (See: Annualized Rates). Annualization also comes up often when reporting salaries and other income (See: Annualized Income).

Businesses often annualize their revenue and expenses so they get a better idea of the long-term impact of seemingly small decisions. If people did that, you might learn, for instance, that the number of burritos you eat in a year has reached 107, giving you an Annualized Rate Of Burrito Consumption (ARBC) of 29.32%. Based on this level of ARBC, you might decide that skipping Chipotle once and a while might be a good idea.

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Finance: What are Revenues?73 Views

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finance a la shmoop what are revenues? well revenues are this magical thing.

00:08

they happen when you sell stuff from your business. 14 opera singing [man shrugs]

00:13

Teddy bears, forty bucks each five hundred sixty dollars. total nine custom-built

00:18

Japanese body pillows eighty bucks each seven hundred twenty dollars total. a

00:23

business so weird you can't tell your family and friends about it? [man peeks from behind a door]

00:28

priceless. revenues are what Wall Street analysts call top-line. because on an

00:33

income statement shows up right here. seems simple right? but from an

00:37

accounting perspective revenues get recognized in different ways. like let's [accounting document shown.]

00:42

say you sell a season pass to a golf course for five hundred bucks. on this

00:46

golf course happens to be somewhere in the Arctic Circle so the season is only

00:51

five months long. unless you like playing in the snow and stressing about hungry

00:56

polar bears and are basically a complete idiot. so the customer pays you five [man golfs in the snow]

01:00

hundred bucks up front to play as much as they want on your course. you made the

01:05

sale of five hundred dollars on May 1st, the first day of the season, but are

01:11

those all recognized as revenues that day? well it depends if there is no [definitions on screen]

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money-back guarantee and you keep the five hundred bucks no matter what, well

01:20

then maybe yeah. you can recognize all of those revenues then upfront and you're

01:24

done. but what if there's a fine print that [man and woman exchange documents]

01:27

says if you play zero times in a month well you don't have to pay for that

01:32

month and you get a refund at the end of the season in October.

01:37

well you can't recognize the revenue upfront now, at least not all of it. [ATM machine]

01:41

instead you can recognize a hundred dollars worth of revenues each time

01:45

someone clearly plays on your course. ie even one round of golf confirms that

01:51

they have used the hundred dollar all-you-can-eat in a month deal on your

01:56

course. you can imagine then that well you have to reserve some kind of money [man drives golf cart]

02:01

back refund set of payments when the season is over and you just have to

02:05

track every single season and pass fires progress on your golf course. all right

02:09

well the key idea here is that revenues don't necessarily equal sales,

02:13

and that recognizing revenues usually entails that the revenues are [man smiles from golf course]

02:18

irrevocable. that is they have passed their money-back guarantee period and

02:22

will remain in your little piggy bank until next season. and what do you do

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with all those revenues? well ever hear of polar bear repellent? yeah will do [people run from polar bear]

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wonders for customer retention rates.

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