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U.S. GAAP
United States Generally Accepted Accounting Principles, which are a set of rules and guidelines that companies follow when preparing financial statements in the U.S.
Convertible Debt
A type of bond or loan that can be converted into a predetermined amount of the company's equity at certain times during its life, usually at the discretion of the debt holder.
Interest Expense
The cost incurred by an entity for borrowed funds over a period of time, usually expressed as an annual percentage of the principal.
Debt Financing
The process of raising capital through borrowing, typically through loans or by issuing bonds.
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