capital available. Determined by dividinglong-term debtby the sum oflong-term debt, preferred stock and common stockholder equity. Long-term debt ratio The ratio oflong-term debtto total capitalization. Long-term debt to equity ratio A capitalization ratio comparinglong-term debtto shareholders' eq...
The short-term capital gains tax rate is equivalent to your federal marginal income tax rate. Once you hold your investments for longer than a year, the long-term capital gains tax rate kicks in. The long-term rate is much lower. Please be aware thatPresident Bidenwants to ra...
Sinking funds may be advantageous on municipal issues if the yield on safe taxable federal bonds is higher than the rate on the tax exempt local bonds. The sinking fund trustees should be careful, however, to choose the maturities of the sinking fund investments to coincide with the due dates...
aShort Term and Current Long Term Debt (WC03051) represents that portion of financial debt payable within one year including current portion of long-term debt and sinking fund requirements of preferred stock or debentures. 短期和当前长的期限债务(WC03051)代表financial债务的那个部分付得起在一...
• Firm’s tax rate is 30%; after-tax cost of debt is 4.9% = (1-0.30) x 7% • Two months of overlapping interest is expected 16 Step 1: Find the Initial Investment After-tax cost of the call premium: • Call premium: $90 per bond, (tax deductible) • Before ...
1、Chapter 12(20),Long-Term Debt, Preferred Stock, and Common Stock,After Studying Chapter 12(20), you should be able to:,Understand the terminology and characteristics of bonds, preferred stock, and common stock. Explain how the retirement (repayment) of bonds and preferred stock may be ...
The fund normally invests at least 80% of assets in securities included in the Bloomberg U.S. Long Treasury Bond Index, a market value-weighted index of investment-grade fixed-rate public obligations of the U.S. Treasury with maturities of 10 years or more. The adviser uses statistical ...
If you have ever taken out a loan, you are probably familiar with the details of taking on debt. You have an amount that is borrowed, an interest rate, and a term over which the debt is paid back. However, sometimes, a term might be extremely long. In a few cases, the debts can...
Long-term debt issuance has a few advantages over short-term debt. Interest from all types of debt obligations, short and long, are considered a business expense that can be deducted before paying taxes. Longer-term debt usually requires a slightly higher interest rate than shorter-term debt. ...
The portion of a long-term liability, such as a mortgage, that is due within one year is classified on the balance sheet as a current portion of long-term debt. How Long-Term Liabilities are Used Liabilities are key for businesses. They are used to finance operations and fund expansion. ...