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Mark-To-Market Accounting vs. Historical Cost Accounting: What's the difference?
Historical cost accounting and mark-to-market, or fair value, accounting are two methods used to record the price or value of assets.
Subordinated debt (debenture) is a loan or security that ranks below other loans or securities with regard to claims on assets or earnings.
Which Country Is the Largest Exporter of Goods in the World?
China has been the largest exporter of goods in the world since 2009. Official estimates suggest its total exports reached $2.641 trillion in 2019.
Capital Expenditures vs. Operating Expenditures: What's the Difference?
Learn about the differences between a company's capital expenditures and its operating expenses, along with their respective tax treatments.
Accounting Rate of Return (ARR) Definition
The accounting rate of return (ARR) measures the amount of profit, or return, expected on investment as compared with the initial cost.
Capital Investment Definition
Capital investment is a sum acquired by a company to further its business objectives. The term also may refer to a company's acquisition of long-term assets.
Sustainable Growth Rate (SGR) Definition
The sustainable growth rate (SGR) is the maximum rate of growth that a company can sustain without raising additional equity or taking on new debt.
Nonmonetary Assets Definition
Nonmonetary assets are items a company holds for which it is not possible to precisely determine a dollar value.
How Are CAPEX and OPEX Different?
Capital expenditures (CAPEX) are a company's major, long-term expenses while operating expenses (OPEX) are a company's day-to-day expenses.
Financial Statements Definition
Financial statements are written records that convey the business activities and the financial performance of a company. Financial statements include the balance sheet, income statement, and cash flow statement.