ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DEBT COVERAGE RATIO Definition
DEBT COVERAGE RATIO is the ratio between the net income of an investment and the amount of debt service of the investment: expressed as (NOI / DS = DCR), i.e. it is the relationship of net operating income divided by annual debt service.
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NWC is Net Working Capital.
LOAN CAPITAL is part of a company's capital made up of loans from outside the company.