The enterprise value is adjusted to remove all non-equity claims, which can include net debt (i.e. total debt minus cash), preferred stock and non-controlling interest. The equity value, often referred to as market capitalization (or “market cap”), represents the fair value of a company’s common equity as of the most recent market close. Book value

If no amount for such drug is determined under section 1847A, an amount to be determined by the Secretary in a manner similar to the manner in which payment amounts are determined under section 1847A based on information submitted by the manufacturer or sponsor of such drug (as required under clause (v)). A direct primary

Sometimes a comment is attributed to a famous individual to increase the prestige and believability of the comment. Also, a quotation from a famous person is often considered more interesting and entertaining. QI hypothesizes that the statement was crafted by an unknown advertising copy writer. Salespeople can cleverly disguise themselves as advisers, and skepticism helps

Many IT material goods—like servers, generators, or UPS systems—can be purchased either as a capital item or as an operating expense item. From an accounting perspective, expenditures are the payments you make on long-term spending. However, unless you’re talking to the company bookkeepers, most folks won’t notice the difference. Below is a break down of