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Health, Economic Assistance, Liability Protection, and Schools (HEALS) Act
In July 2020, U.S. Senate Republicans announced a new round of proposed economic relief in a bill dubbed the Health, Economic Assistance, Liability Protection, and Schools (HEALS) Act.
What is the Fixed Asset Turnover Ratio and Why is it Important?
Learn about the fixed asset turnover ratio and how this calculation is used to analyze how efficiently a company uses its assets to generate profit.
Fixed Asset vs. Current Asset: What's the Difference?
Fixed assets are things a company plans to use long-term, such as its equipment, while current assets are things it expects to monetize in the near future, such as its stock.
How do the income statement and balance sheet differ?
The balance sheet shows a company’s total value while the income statement shows whether a company is generating a profit or a loss.
What Is a Capital Asset?
A capital asset is an asset with a useful life longer than a year that is not intended for sale in the regular course of the business's operation.
What Is Depreciable Property?
Depreciable property is an asset that is eligible for depreciation treatment in accordance with IRS rules.
Current Assets vs. Noncurrent Assets: What's the Difference?
Current assets are short-term assets, while noncurrent assets are long-term assets; both are listed on a company's balance sheet.
Fixed Asset Turnover Ratio Definition
The fixed asset turnover ratio measures how efficiently a company is generating net sales from its fixed-asset investments.
Cash Flow From Investing Activities
Cash flow from investing activities reports the total change in a company's cash position from investment gains/losses and fixed asset investments.
A write-down is the reduction in the book value of an asset when its fair market value has fallen below the book value, and thus becomes an impaired asset.