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If delivery is to be made without moving the goods, title passes from the seller to the buyer at the time and place of contracting if the goods have been identified to the contract.
Cost of Equity
The return that investors require or expect to earn on their investment in a company's equity to compensate for the risk they undertake.
After-Tax Cost
The after-tax cost is the net cost of a transaction, investment, or other financial activity after taking into account the effect of taxes.
Debt-Equity Ratio
Measures a company's financial leverage calculated by dividing its total liabilities by stockholders' equity.
Pre-Tax Cost
The expense or cost incurred by an entity before taxes have been deducted.
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