Tag: sheet

What is 'Unadjusted Basis' A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard...

What are unappropriated retained earnings Unappropriated retained earnings are the portion of a business's profits that have not been allocated to specific expenses. This money...

What is an unconsolidated subsidiary An unconsolidated subsidiary is a subsidiary in which the parent company does not include the subsidiary's financials in its consolidated...

What is 'Target Cash Balance' The ideal amount of cash that a company wishes to hold in reserve at any given point...

DefinitionIn financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether...

DefinitionOff-balance sheet, or Incognito Leverage, usually means an asset or debt or financing activity not on the company's balance sheet. Total return swaps are...

What is an 'Off Balance Sheet - OBS' Off balance sheet (OBS) items refer to assets or liabilities that do not appear...

Cash flow refers to the total or net amount of cash and its equivalents that move in and out of an organization. If a...

DefinitionIn finance, the acid-test or quick ratio or liquidity ratio measures the ability of a company to use its near cash or quick assets...

What is a 'Bad Debt Expense' Bad debt expense represents the amount of uncollectible accounts receivable that occurs in a given period....