Presentation in a classified balance sheet that lists assets by sections on the left side and liabilities and stockholders' equity by sections on the right side.
An account that increases either an asset, liability, or owners' equity account
Debt securities not classified as held-to-maturity or trading securities.
Financial statement that shows the financial condition of a company at the end of a period by reporting its assets, liabilities, and stockholders' equity
cash debt coverage ratio
Measure of solvency that indicates a company's ability to repay its liabilities from cash generated from operations (without having to liquidate productive assets).
Material events with an uncertain future
An account that reduces either an asset, liability, or owners' equity account.
Cash and other assets a company expects to convert into cash, sell, or consume either in one year or in the operating cycle, whichever is longer.
current cash debt coverage ratio
Measure of liquidity that indicates a company's ability to pay its short-term debts.
The obligations that a company reasonably expects to liquidate either through the use of current assets or the creation of other current liabilities.
The ability of a company to take effective actions to alter the amounts and timing of cash flows so it can respond to unexpected needs and opportunities.
Assets consisting of cash, accounts receivable, an ownership interest, or a contractual right to receive or obligation to deliver cash or another financial instrument.
Cash flow activities that include (1) obtaining cash from issuing debt and repaying the amounts borrowed, and (2) obtaining cash from stockholders and paying them dividends
free cash flow
Measure of the cash remaining from operating activities after adjusting for capital expenditures and dividends paid.
Debt securities that a company has the positive intent and ability to hold to maturity
Assets that lack physical substance and that are not financial instruments.
Cash flow activities that include (1) purchasing and disposing of investments and productive long-lived assets using cash, and (2) lending money and collecting the loans
Investments that companies expect to hold for many years.
Obligations that a company expects to pay at some date beyond the normal operating cycle.
Cash flow activities include the cash effects of transactions that create revenues and expenses, and thus enter into the determination of net income.
owners' (stockholders') equity
The ownership claim on a company's total assets.
property, plant, and equipment
Assets of a durable nature used in the regular operations of the business.
Presentation in a classified balance sheet that lists liabilities and stockholders' equity directly below assets on the same page
statement of cash flows
A basic financial statement that provides information about cash receipts, cash payments, and the net change in cash resulting from the operating, investing, and financing activities of a company during the period, in a format that reconciles the beginnin
Debt and equity securities bought and held primarily for sale in the near term to generate income on short-term price differences.
The excess of total current assets over total current liabilities; represents the net amount of a company's relatively liquid resources.