balance of fixed assets
91Lease Utilization — A financial ratio that measures how much a company uses leasing arrangements to acquire its fixed assets. Utilization ratios come in two types, which correspond with operating leases and capital leases respectively: operating lease utilization… …
92asset — / æset/ noun something which belongs to a company or person, and which has a value ● Her assets are only £640 as against liabilities of £24,000. ▪▪▪ ‘…many companies are discovering that a well recognised brand name can be a priceless asset that… …
93ALM — asset/liability management (ALM) Coordinated management of all of the financial risks inherent in the business conducted by a financial institution. The process of balancing the management of separate types of financial risk to achieve desired… …
94horizontal form — The presentation of a financial statement in which the debits are given on one side of the statement and the credits on the other. In the case of a balance sheet, the fixed assets and current assets would be shown on the left hand side of the… …
95Joint venture — For other uses, see Joint Venture (disambiguation). A joint venture is a business agreement in which parties agree to develop, for a finite time, a new entity and new assets by contributing equity. They exercise control over the enterprise and… …
96Sales Tax Audit — A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Purpose The purpose of a sales tax audit is to examine the …
97Floating interest rate — A floating interest rate, also known as a variable rate or adjustable rate, refers to any type debt instrument, such as a loan, bond, mortgage, or credit, that does not have a fixed rate of interest over the life of the instrument. Such debt… …
98Structured investment vehicle — A structured investment vehicle (SIV) was a type of fund in the shadow banking system from the mid 1980 s until late 2008. The strategy of these funds was to borrow money by issuing short term securities at low interest and then lends that money… …
99Book value — A company s book value is its total assets minus intangible assets and liabilities, such as debt. A company s book value might be more or less than its market value. The New York Times Financial Glossary * * * book value book value ➔ value1 * * * …
100asset valuation — 1) An assessment of the value at which the assets of an organization, usually the fixed assets, should be entered into its balance sheet. The valuation may be arrived at in a number of ways; for example, a revaluation of land and buildings would… …
