ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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COGS (COST OF GOODS) RATIO Definition
COGS (COST OF GOODS) RATIO = COGS / Total Sales.
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LEASE RATE FACTOR is the periodic lease or rental payment expressed as a percentage (or decimal equivalent) of equipment cost. Used to calculate payments given the cost of equipment (e.g. A lease rate factor of 0360 on an equipment cost of $5,000.00 requires a monthly payment of $180.00 (0360x$5,000.00=$180.00).
REGISTERED BONDS are bonds for which the names and addresses of the bondholders are kept on file by the issuing company.