Under U.S. tax law, a corporation created to obtain tax exemption on part of the earnings of U.S. products in foreign markets. Must be set-up as a foreign corporation with an office outside the USA.

The amount of moisture which, if available, would be removed from a given land area by evapotranspiration. Expressed in units of water depth.

An imaginary sphere surrounding the globe that contains the sun, moon, stars and planets.

Starboard.

A consolidation service, putting small shipments into containers for shipment.

Compressor controls will run the compressor at varying loads to accommodate demand variations. Running a compressor at less than full load results in a drop in compressor efficiency and thus an increase in operating costs.

A tax payable by a company on its profits. The full rate is 30%, but there is a lower rate for.

See "Overland Common Points."

The use of solar thermal energy or solar electricity to power a cooling appliance. There are five basic types of solar cooling technologies: absorption cooling, which can use solar thermal energy to vaporize the refrigerant; desiccant cooling, which can u ...

Said of a wind when it is light and variable in direction, not blowing steadily from any direction.

A charge for delaying a steamer beyond a stipulated period.

A vessel's station bill showing duties of crew.

In reference to a wind energy conversion device, the ratio of rotor blade surface area to the frontal, swept area that the rotor passes through.

Shipped under a rate that includes costs of delivery to and the loading onto a carrier at a specified point.

White-lead and tallow used on standing rigging.

The removal of heat from the air or gas between stages.

A lift truck fitted with lifting attachments operating to one side for handling containers.

A bank jointly owned by a number of other banks. An increasingly unfashionable way for small banks.

Lying nearly head to wind and stopped, and maintaining this position by trimming sail or working engines.

Movement of crest of a progressive wave. Can also refer to radio waves.