TIMES FIXED CHARGES EARNED Definition

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TIMES FIXED CHARGES EARNED see COVERAGE OF FIXED CHARGES.

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STOCK SPLIT is the issuance of a substantial amount of additional shares, thereby reducing the par value of the stock on a proportionate basis.

ACTUAL CASH VALUE (ACV) is the common method of determining the amount of reimbursement for a loss. Normally calculated by determining what it will cost to replace an item at the time of loss after subtracting depreciation.

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