The HLOOKUP function is an Excel function that retrieves data from a specific row in a table in Excel. HLOOKUP supports approximate and exact matching, and wildcards (* ?) for partial matches. The “H” stands for “horizontal”. Lookup values must appear in the first row of the table, with lookup rows below.
Horizontal analysis is also called trend analysis. This trend is usually a percentage change of an account over several years. If sales increases from $2,000 to $2,200 in one year, that is a 10% increase in sales. If accounts payable goes from $500 to $400, that is a 20% decrease.
A hurdle rate is used in capital budgeting. The hurdle rate is the required rate of return on a long-term investment proposal. The proposal would be accepted if the return exceeded the hurdle rate.