Write-Down
A write-down is a reduction in the book value of an asset when its fair market value falls below the carrying amount. It reflects asset impairment and is recorded as an expense. Write-downs are common with inventory, receivables, or fixed assets and help maintain accurate financial reporting.
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Working Capital Turnover
This ratio measures how efficiently a business uses its working capital to generate revenue. Calculated as Net Sales ÷ Average…
Weighted Average Cost
This inventory valuation method calculates the cost of goods sold and ending inventory based on the average cost of all…
Warrant
A warrant is a financial instrument that gives the holder the right (but not the obligation) to buy a company’s…
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