In management accounting, a constraint that limits the business from achieving a higher level of profitability.

(Scotland) An administrator appointed by the courts to manage the estate of someone under some imperfection.

plural of judicial factor

plural of bus factor

(business, originally software engineering) A measurement of the risk of losing team members, in terms of information and abilities no longer available to the team.

(algebra, ring theory) For given ring R, any ideal I such that Q = R / I, the set of cosets of elements of I in R, is a ring (the quotient ring of I in R).

plural of factor ideal

plural of factor ring

(algebra, ring theory) A quotient ring.

(transitive, algebra) To isolate a common factor from an expression. / (transitive, figuratively) To omit, to not consider as a factor.