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What is the impact of artificial light in urban areas?
Balance Column
A column in ledgers or financial statements showing the difference between debits and credits.
Account Entry
An accounting record that logs a financial transaction in the books of accounts, impacting the balance sheet and/or income statement.
Debt Ratio
A financial ratio that measures the extent of a company’s leverage, computed by dividing total liabilities by total assets.
Financial Leverage
The use of borrowed funds to increase the potential return of an investment, which also increases the risk.
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