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Chapter 6 - Resonance. The Q, quality factor, of a resonant circuit is a measure of the âgoodnessâ or quality of a resonant circuit. A higher value for this figure of merit corresponds to a more narrow bandwith, which is desirable in many applications. More formally, Q is the ratio of power stored to power dissipated in the circuit reactance and resistance, respectively:
Lower of cost or market (LCM) is an accounting rule for valuing inventory and, under certain conditions, securities holdings. Under the lower of cost or market rule, the reported value of inventory or eligible securities at the end of an accounting period is the lower of either (a) cost or (b) value in the market.