Examlex
The current ratio is calculated as current liabilities divided by current assets.
Limited Liability Company
A business structure that combines the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation.
Intellectual Property
A category of property that includes intangible creations of the human intellect, such as inventions, literary and artistic works, designs, and symbols, names and images used in commerce.
Parent Entity
A company that owns more than half of another company, making the latter a subsidiary.
Debt Financing
The raising of funds through borrowing, typically by issuing bonds or taking out loans, to finance an organization's operations or projects.
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