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Definition of Residual assets
assets that remain after sufficient assets are dedicated to meet all senior debtholder's claims in full.
A merger or consolidation in which an acquirer purchases the selling firm's assets.
A firm's productive resources.
A common element of a financial plan that describes projected capital spending and the
Value of cash, accounts receivable, inventories, marketable securities and other assets that
Acquisition of another company by purchase of its assets in exchange for cash or stock.
Claims on real assets.
Value of property, equipment and other capital assets minus the depreciation. This is an
The difference between total assets on the one hand and current liabilities and noncapitalized longterm
A tangible asset with unique physical properties, like a parcel of land, a mine, or a
Value of non-cash assets, including prepaid expenses and accounts receivable, due
assets that can be traded in a public market, such as the stock market.
Current assets minus inventories.
Identifiable assets, such as buildings, equipment, patents, and trademarks, as distinguished from a
A tangible asset with physical properties that can be reproduced, such as a building or
1) Parts of stock returns not explained by the explanatory variable (the market-index return). They
Related: equity claim
Residual dividend approach
An approach that suggests that a firm pay dividends if and only if acceptable
Lost wealth of the shareholders due to divergent behavior of the managers.
A method of allocating the purchase price for the acquisition of another firm among the
Related: unsystematic risk
Usually refers to the value of a lessor's property at the time the lease expires.
Return on assets (ROA)
Indicator of profitability. Determined by dividing net income for the past 12 months
Return on total assets
The ratio of earnings available to common stockholders to total assets.
Anything of value that a company owns.
Cash, things that will be converted into cash within a year (such as accounts receivable), and inventory.
RATE OF RETURN ON TOTAL ASSETS
The percentage return or profit that management made on each dollar of assets. The formula is:
Things that the business owns.
Amounts receivable by the business within a period of 12 months, including bank, debtors, inventory and prepayments.
Things that the business owns and are part of the business infrastructure â€“ fixed assets may be
Intangible fixed assets
Non-physical assets, e.g. customer goodwill or intellectual property (patents and trademarks).
Residual income (RI)
The profit remaining after deducting from profit a notional cost of capital on the investment in a business or division of a business.
Tangible fixed assets
Physical assets that can be seen and touched, e.g. buildings, machinery, vehicles, computers etc.
Items owned by the company or expenses that have been paid for but have not been used up.
assets owned by the company that do not possess physical substance; they usually take the form of rights and privileges such as patents, copyrights, and franchises.
Current refers to cash and those assets that will be turned
An informal term that refers to the variety of long-term operating
return on assets (ROA)
Although there is no single uniform practice for
Fixed Assets Turnover Ratio
A measure of the utilization of a company's fixed assets to
The value attributed to a company to represent all future cash flows
Return on Total Assets Ratio
A measure of the percentage return earned on the value of the
Total Debt to Total Assets Ratio
See debt ratio
the profit earned by a responsibility center that exceeds an amount "charged" for funds committed to that center
A cluster of accounts that are listed after fixed assets on the balance sheet,
Claims to the income generated by real assets. Also called securities.
assets used to produce goods and services.
Also called economic value added. Profit minus cost of capital employed.
Preferred Stock Stock that has a claim on assets and dividends of a corporation that are prior
to that of common stock. Preferred stock typically does not carry the right to vote.
Realizable Revenue A revenue transaction where assets received in exchange for goods and
services are readily convertible into known amounts of cash or claims to cash.
Cash and other company assets that can be readily turned into cash within one year.
Land, buildings, plant, equipment, and other assets acquired for carrying on the business of a company with a life exceeding one year. Normally expressed in financial accounts at cost, less accumulated depreciation.
Longer-Term Fixed Assets
assets having a useful life greater than one year but the duration of the 'long term' will vary with the context in which the term is applied.
assets, the title of which are held personally rather than in the name of some other legal entity.
Typically estimated based on the present value of the after-tax cash flows expected to be earned after the forecast period.
In the balance of payments, other capital is a residual category that groups all the capital
The residual claims that stockholders have against a firm's assets, calculated by
Change in Accounting Estimate
A change in accounting that occurs as the result of new information
The residual interest or owners' claims on the assets of a corporation
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