ROOT CAUSE The main cause for faults or failures even if more causes are evident that began with the initial cause.
ROOT CAUSE ANALYSIS The evaluation and identification of a cause for failure, problem or undesirable condition.
ROLLOVER CONTRIBUTION Money taken from a qualified plan and placed into a second plan to avoid taxation costs.
ROLLOVER RELIEF Where capital gains tax is not paid as long as the company re-invests in replacing its capital assets.
ROOT MEAN SQUARE (RMS) A mathematical value calculated by taking the square root of the mean of square roots in a random set of varying quantities observed during a certain cycle. A cycle like an alternating current.