In financial accounting, a loss of $10 million could be written as -$10 million.

If we make a loss of $10 million in 5 years, then the average rate of loss is

-10 ÷ 5 = -2,

or -$2 million per year.

(Similar, but for the sporty among you:) In golf, "1 under par" means that you get the ball in the hole in one stroke less than expected for that hole.

So your score may be 10 under par after 5 holes of golf. Your average per hole is

-10 ÷ 5 = -2,

or 2 under par per hole.