operating company -
61Operating lease — An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis.… …
62Operating Cash Flow Demand - OCFD — A measure of the amount of operating cash flow needed to meet the capital costs of a company s strategic investments. This value is used to compute the cash value added of a company s strategic investments and operations. A strategic investment… …
63Operating Income — The amount of profit realized from a business s operations after taking out operating expenses such as cost of goods sold (COGS) or wages and depreciation. Operating income takes the gross income (revenue minus COGS) and subtracts other operating …
64Operating expense — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
65Operating subsidiary — An operating subsidiary is a business term frequently used within the United States in corporate profile descriptions. In the railroad industry, for example, it refers to a company that is a subsidiary but operates with its own identity and… …
66Operating table — A 19th century operating table. An operating table, sometimes called operating room table, is the table on which the patient lies during a surgical operation.[1] This surgical equipment is usually found inside the surgery room of a hospit …
67Operating Cash Flow Ratio — A measure of how well current liabilities are covered by the cash flow generated from a company s operations. Formula: The operating cash flow ratio can gauge a company s liquidity in the short term. Using cash flow as opposed to income is… …
68Operating Netback — A measure of oil and gas sales net of royalties, production and transportation expenses. This is a non GAAP measure used specifically in the oil and gas industry as a benchmark to compare performance between time periods, operations and… …
69Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
70operating assets — Another term for working capital. Bloomberg Financial Dictionary * * * operating assets operating assets ➔ asset * * * operating assets UK US noun [plural] ACCOUNTING ► assets such as property and equipment that a company uses to produce its… …
