OPERATING LEVERAGE Definition

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OPERATING LEVERAGE is fixed operating costs divided by total (fixed plus variable) operating costs.

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NEGATIVE AMORTIZATION is a loan repayment schedule in which the outstanding principal balance of the loan increases, rather than amortizing, because the scheduled monthly payments do not cover the full amount required to amortize the loan. The unpaid Interest is added to the outstanding principal, to be repaid later.

CERTIFICATE OF OBLIGATION is a bond issued by a city, without voter approval.

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