Capital Lease
A long-term lease that essentially functions as a purchase. The lessee assumes ownership-like risks and benefits, and the asset is recorded on the balance sheet, along with a corresponding liability. Capital leases differ from operating leases, which are treated more like rental agreements.
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Contribution Margin Ratio
The contribution margin ratio is the percentage of each sales dollar that contributes to covering fixed costs after variable costs…
Current Ratio
The current ratio is a liquidity metric that measures a company’s ability to meet its short-term obligations with its current…
Cost Pool
A cost pool is a grouping of individual costs that are similar in nature and can be assigned to a…
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