AWSCPA Definition

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AWSCPA is American Women's Society of Certified Public Accountants.

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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.

TARGET is the goal intended to be attained and which is believed to be attainable, e.g. sales target, margin target, or profit target.

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