Bookmark and Share

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.

Learn new Accounting Terms

BURDEN RATE, when referring to personnel burden, is the sum of employer costs over and above salaries (including employer taxes, benefits, etc.). When referring to factory or manufacturing see OVERHEAD.

THIRD PARTY is someone other than the principals directly involved in a transaction or agreement.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.