TOTAL ASSET TURNOVER measures managements efficiency in managing all of a firm's assets - specifically the generation of revenues from the firms total investments in assets. This ratio is extremely important in high asset firms such as manufactures and telecommunications companies. Generally, the higher this ratio as compared to like companies or the industry (Formula: Net Revenue / Total Assets):
SERIAL BOND is a bond issue in which the bonds mature periodically over a number of years.
COLLATERAL is assets used as security for the extension of a loan.
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