FINANCIAL LEVERAGE Definition

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FINANCIAL LEVERAGE is the use of debt to increase the expected return on equity. Financial leverage is measured by the ratio of debt to debt plus equity.

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FREIGHT OUT is the handling, packaging, and shipping costs of product; normally considered a selling cost.

SUBSCRIBER, in securities, is an entity that contributes (or promises to contribute) a sum of money to purchase securities. The term Subscriber encompasses all Non-Professional and Professional Subscribers. See NON-PROFESSIONAL SUBSCRIBER and PROFESSIONAL SUBSCRIBER.

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