GAAP – Page 5 – itho's internet resources

Debt-to-EBITDA Ratio Explained: Definition, Calculation, and Significance

By Itho June 13, 2007

[ad_1] What Is the Debt-to-EBITDA Ratio? The debt-to-EBITDA ratio is a key financial metric used to evaluate a company's ability to pay off its debt with its earnings before interest,…

Direct Method: Complexities of Cash Flow Method of Accounting

By Itho May 25, 2007

[ad_1] What Is the Direct Method? The direct method is one of two accounting treatments used to generate a cash flow statement. The statement of cash flows direct method…

Capitalized Interest: Definition and Example

By Itho May 10, 2006

[ad_1] What Is Capitalized Interest? Capitalized interest is the cost of borrowing to acquire or construct a long-term asset. Unlike an interest expense incurred for any other purpose, capitalized interest…

Equity Method of Accounting: Definition and Example

By Itho May 8, 2006

[ad_1] Companies use the equity method of accounting to record profits earned through investments in other businesses where they hold significant influence but don't have control. When a company owns…

Adjusted Funds From Operations (AFFO): Definition and Calculation

By Itho August 22, 2005

[ad_1] What Are Adjusted Funds From Operations—AFFO? Adjusted funds from operations (AFFO) refers to the financial performance measure primarily used in the analysis of real estate investment trusts (REITs). The…

What Was Enron? What Happened and Who Was Responsible

By Itho August 11, 2005

[ad_1] Select Events, Enron Corp. 1990 Jeffrey Skilling (COO at the time) hires Andrew Fastow as CFO. 1993 Enron begins to use special-purpose entities and special purpose vehicles. 1994 Congress…