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Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership equity held by stockholders.
Fixed Assets
Long-term tangible assets used in the operation of a business and not expected to be converted to cash in the short term.
Long-term Liabilities
Obligations or debts due beyond one year or the normal operating cycle, including bonds payable, long-term leases, and pension liabilities.
Vertical Analysis
A method in financial statement analysis where each entry for each of the three major categories of accounts (or financial statements) is represented as a proportion of the total account.
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