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Accruals
Accounting method that records revenues and expenses when they are incurred, regardless of when cash transactions occur.
Inventory
The merchandise or goods a company holds for sale to customers in the ordinary course of business.
Debt Management Ratio
A financial ratio that measures the degree to which a firm uses borrowed funds, aiding in assessing its financial leverage and ability to meet debt obligations.
Fixed Charge Coverage
A financial ratio that measures a company's ability to cover its fixed charges, such as interest and leases, with its earnings before interest, taxes, depreciation, and amortization (EBITDA).
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