Earnings of a company which are reported on its income statement. In other words, accounting earnings refer to the amount...

The net income which is earned and calculated over a designated period of time according to accounting principles (such as...

It stands for accounting rate of return; the ratio of return before interest and taxes to the capital employed as...

The ratio of return before interest and taxes to the capital employed as calculated at the end of an accounting...

A clause which is added to a debt instrument or swap agreement and requires early payment of interest and principal...

A provision/ clause, normally added to an a credit agreement like an indenture agreement, bond, note, mortgage, deed of trust,...

It stands for accelerated cost recovery system; a system of asset depreciation, for tax purposes, that determines the rate of...

A system of depreciation that entails higher depreciation expenses in the early years of the life of an asset, for...

A system of asset depreciation, for tax purposes, that determines the rate of appreciation for an entity's assets. It involves...

The return that an asset achieves over the course of a specific period, in absolute terms, i.e., without measuring it...