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accounting rate of return UK US noun [C] (plural accounting rates of return) (ABBREVIATION ARR) ACCOUNTING
► the amount of money you invest in a project divided by the amount of profit you expect to get from it. Accounting rates of return are used when choosing the best projects to invest in: »
In evaluating corporate performance an attempt will be made to link accounting rates of return to an internal rate of return.
Financial and business terms. 2012.