CASH FLOW / CURRENT PORTION OF LONG TERM DEBT Definition

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CASH FLOW / CURRENT PORTION OF LONG TERM DEBT is a measure of the firms ability to meet its obligations with internally generated cash.

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PURCHASE DISCOUNT is a reduction in the purchase price, allowed if payment is made within a specified period.

COMPOSITE DEPRECIATION is the grouping of similar assets or dissimilar assets within the same class together for the purpose of computing a single depreciation rate to be applied to all assets within the group.

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