Debt Service Coverage Ratio (DSCR)
The debt service coverage ratio measures a company’s ability to meet its debt obligations using operating income. It is calculated by dividing net operating income by total debt service. A higher ratio indicates better financial health and repayment capacity, while a lower ratio signals potential difficulty in servicing debt.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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