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The figure\ground relationship is about positive and negative shape relationships.
Bondholder Claims
The rights or entitlements that bondholders have to receive payments of principal and interest, as well as their place in the hierarchy of creditors in the event of a default.
Debt/equity Ratio
A ratio used to determine how much of a company's assets are financed through equity versus debt.
Tax Shield
A deduction from taxable income that results in a reduction of taxes owed, often associated with interest expense, depreciation, or other deductions.
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