My experience is in economics, so it may differ from an accounting or personal finance perspective somewhat; that being said, I find it perfectly acceptable to use a term like CAGR when the rate is positive or negative. (money.stackexchange.com)
To me it is always fascinating how strongly people focus on their salaries as a kind of «well - being indicator», which is quite illusive from a personal finance perspective. (myfinancialshape.com)
and it should discourage people from the variable rate option, which is bad from a personal finance perspective anyway. (moneysense.ca)