DEBT MANAGEMENT RATIO Definition

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DEBT MANAGEMENT RATIO examine the degree to which a firm uses debt financing or financial leverages.

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TRADING SECURITIES is investment in securities with the intention of selling them in the short term for a profit. These are reported at market value. Unrealized gains or losses on these investments appear in the Net Income for the period.

SERVICE CONTRACT is a contract offered by a retailer for maintaining and repairing a product beyond its manufacturers warranty coverage.

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