Current assets minus current liabilities

A cost that is uniform per unit, but that fluctuates in total in direct proportion to changes in the related total activity or volume.

The cost of uncompleted goods still on the production line.

The amount of interest expenses on term loans. Does not include interest paid on operating loan or line of credit.

That portion of a term loan that does not come due within the next 12 months (mortgages, equipment loans).

The portion of authorized capital stock for which no shares have been issued.

Something substantial or real that is capable of being appraised at an actual or approximate value.

Tangible or intangible asset usually involved in the production of goods and services rather than held for resale and has an economic life greater than one year. These assets are used for more than on [..]

A term used in corporate legislation to designate the aggregate consideration received by a corporation on the issue of share capital.

The issuance of additional shares for no consideration and under conditions indicating that the objective is to increase the number of outstanding shares for the purpose of reducing their unit market [..]