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In a prosecution for violating the FCPA,the defendant's conduct will be excused if he or she can prove that the payment was paid as a result of extortion by the foreign official.
Operating Cash Flow
The revenue generated by a company through its primary business functions.
Interest Expense
This is the cost incurred by an entity for borrowed funds, which can include the cost of bonds, loans, and lines of credit.
Depreciation
The allocation of the cost of an asset over its useful life, reflecting the loss in value over time.
Net Working Capital
The measure of a business's available short-term resources versus its short-term financial commitments, indicating its near-term financial strength.
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