D
D/A - depletion allowance (deduction from corporate gross income for exhaustible mineral deposits)
DB - declining-balance depreciation method (method of calculating depreciation)
DB - defined benefit plan (pension plan providing for fixed/defined benefits after retirement)
DBA - Database administrator (custodian of an organization's data/responsible for security, design and maintenance)
DBA - Doing Business As (name used for business purposes which is not the legal name)
DBMS - Database (Data Base) Management System (software used to manage data in a database)
DC - direct costing (charging direct costs of manufacturing to product inventory)
DC - defined contribution plan (pension plan where employer pays in/contributes a fixed/defined amount)
DCA - distribution cost accounting (including cost of after-manufacturing costs, such as advertising, in product costs)
DCE - data communications equipment (data transmission devices)
DCE - distributed computing environment (client/server framework allowing one component system to access other system resources)
DCF - discounted cash flow(s) (current value of expected future cash receipts and expenditures)
DCFM - discounted cash flow(s) method (current value of expected future cash receipts and expenditures)
DCL - dual consolidated loss (net operating loss of a domestic corporation that is subject to the income tax of a foreign country)
DCOM - Distributed Component Object Model (Microsoft client/server system allowing one component to access multiple system resources)
DD - data dictionary (database indexing system containing information about stored data, location, and access method)
DDB - double-declining-balance depreciation method (method of calculating accelerated depreciation)
DD/DS - data dictionary/directory system (database indexing system, data location and access method)
DDL - Data Definition Language (database language defining the database structure and organization of data)
DDM - Dividend Discount Model (mathematical model for pricing stock based on the discounted value of projected future dividend payments)
DDM - Discounted Dividend Model (mathematical model for pricing stock based on the discounted value of projected future dividend payments)
DECT - Digital Enhanced Cordless Telecommunications (portable device wireless connection)
DEPS - diluted earnings per share (earnings per share calculation assuming all convertible securities have been converted to common stock)
DES - data encryption standard (algorithm for encoding binary data)
DFD - Data Flow Diagram (graphic depiction of the flow of data in an organization's information system)
DHCP - Dynamic Host Configuration Protocol (protocol allowing servers to assign IP addresses to network clients)
DIF - Deposit Insurance Fund (fund administered by the Federal Deposit Insurance Corporation (FDIC) insuring deposits of banks and thrift institutions in the event of bank failure)
DIF - Data Interchange Format (file format used to import files into a spreadsheet or database)
DIP - document image processing
DISC - Domestic International Sales Corporation (company receiving tax incentives for exporting business)
DIT - double income tax
DITC - double income tax credit
DJIA - Dow Jones Industrial Average (index/measure for reporting stock performance)
DL - direct labor (component of cost of goods sold)
DLH - direct labor hour (component of cost of goods sold)
DLL - dynamic link library (library/stored set of functions that system applications can use to carry out different procedures)
DM - debit memorandum
DMS - disk management systems (control of hard disks)
DN - debit note
DNI - distributable net income
DOL - degree of operating leverage
DPI - Disposable Personal Income (personal income after taxes and fees have been paid)
DPO - days payable outstanding (days purchases in accounts payable)
DPO - direct public offering
DR (Dr) - debit (left-hand side of account entry)
DRD - dividend received deduction (tax deduction for dividends received from domestic corporations)
DRD - dividends received deduction (tax deduction for dividends received from domestic corporations)
DREO - debt reducing exchange offer
DRII - Disaster Recovery Institute International
DRL - degree of relative liquidity (percentage of cash expenditures covered by normal operations)
DRM - digital rights management (access control technologies limiting usage of digital content/devices)
DRP - disaster recovery plan (plan relying on human, physical, technical, and procedural resources to recover from/restore an activity interrupted by an emergency or disaster)
DRP - disaster recovery planning (planning process to recover from/restore operations disrupted by an emergency or disaster)
DSCR - Debt Service Coverage Ratio (amount of cash flow available to cover annual interest and principal payments)
DSO - days sales outstanding (number of days needed to collect accounts receivable)
DSS - Decision Support System (system/software providing analysis and support in the decision-making process)
DTL - degree of total leverage (percentage change in income associated with a given percentage change in sales)
DUS - Dollar Unit Sampling (audit sampling procedure based on dollar/amount mistakes expected versus mistakes found)
DW - data warehouse (central data storage device/system location holding database of stored data)