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Interest Expense
The cost incurred by an entity for borrowed funds, reflected as a financial charge in the income statement over the period of borrowing.
Interest Revenue
Income earned on investments like savings accounts, certificates of deposit, and bonds, typically presented within non-operating income on the income statement.
Current Ratio
A measure of liquidity calculated by dividing a company's current assets by its current liabilities, indicating how well it can cover its short-term obligations.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of the asset to the lessee, and is recorded as an asset and liability on the balance sheet.
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