Long term liabilities: related pages

Gearing
A measure of the extent to which a company is funded by debt.
Capital structure
The particular combination of debt, equity (shares) and other sources used by a company to finance its long term requirement for capital.
Capital structure irrelevance
The proposition that the proportion of debt to equity does not affect the total value (debt + equity) of a company.
Fixed asset
Fixed assets are assets that have a remaining life over an year.
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