YTD Definition

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YTD is Year To Date; meaning the period beginning of the calendar year, January 1st of the current year, or the fiscal year up until todays date.

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TIMES FIXED CHARGES EARNED see COVERAGE OF FIXED CHARGES.

INDEPENDENT AUDIT is an examination of financial statements conducted by an outside CPA (one not employed by the firm being examined) according to generally accepted auditing standards (GAAS) for the purpose of expressing an opinion as to whether the statements are a fair presentation in accordance with generally accepted accounting principles (GAAP).

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