38 relations: Accounting, Accounting standard, Amortization, Amortization (business), Amortization (tax law), AOL, Capital budgeting, Capital expenditure, Company, Depreciation, Earnings before interest and taxes, Earnings before interest, taxes, depreciation, and amortization, Enterprise value, EV/EBITDA, Generally Accepted Accounting Principles (United States), Goodwill (accounting), Gross profit, Income, Income statement, Inflation, Interest, Internal rate of return, Mergers and acquisitions, Middle-market company, Net income, Net present value, Net profit, Operating margin, Price–earnings ratio, Profit (accounting), Revaluation of fixed assets, Revenue, Tax, Tax rate, U.S. Securities and Exchange Commission, WarnerMedia, Warren Buffett, Working capital.
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations.
Financial statements prepared and presented by a company typically follow an external standard that specifically guides their preparation.
Amortization (or amortisation) is paying off an amount owed over time by making planned, incremental payments of principal and interest.
In business, amortization refers to spreading payments over multiple periods.
In tax law, amortization refers to the cost recovery system for intangible property.
AOL (formerly a company known as AOL Inc., originally known as America Online, and stylized as Aol.) is a web portal and online service provider based in New York.
Capital budgeting, and investment appraisal, is the planning process used to determine whether an organization's long term investments such as new machinery, replacement of machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization structure (debt, equity or retained earnings).
Capital expenditure or capital expense (capex) is the money a company spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land.
A company, abbreviated as co., is a legal entity made up of an association of people for carrying on a commercial or industrial enterprise.
In accountancy, depreciation refers to two aspects of the same concept.
In accounting and finance, earnings before interest and taxes (EBIT) is a measure of a firm's profit that includes all expenses except interest and income tax expenses.
A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, pronounced,, or) is an accounting measure calculated using a company's net earnings, before interest expenses, taxes, depreciation, and amortization are subtracted, as a proxy for a company's current operating profitability (i.e., how much profit it makes with its present assets and its operations on the products it produces and sells, as well as providing a proxy for cash flow).
Enterprise value (EV), total enterprise value (TEV), or firm value (FV) is an economic measure reflecting the market value of a business.
Enterprise value/EBITDA (more commonly referred to by the acronym EV/EBITDA) is a popular valuation multiple used in the finance industry to measure the value of a company.
Generally Accepted Accounting Principles, also called GAAP or US GAAP, is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC).
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business.
In accounting, gross profit, gross margin, sales profit, or credit sales is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments.
Income is the consumption and savings opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms.
An income statement or profit and loss accountProfessional English in Use - Finance, Cambridge University Press, p. 10 (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.
In economics, inflation is a sustained increase in price level of goods and services in an economy over a period of time.
Interest is payment from a borrower or deposit-taking financial institution to a lender or depositor of an amount above repayment of the principal sum (i.e., the amount borrowed), at a particular rate.
The internal rate of return (IRR) is a method of calculating rate of return.
Mergers and acquisitions (M&A) are transactions in which the ownership of companies, other business organizations, or their operating units are transferred or consolidated with other entities.
Authorities provide differing definitions of the middle-market or mid-market companies.
In business, net income (total comprehensive income, net earnings, net profit, informally, bottom line) is an entity's income minus cost of goods sold, expenses and taxes for an accounting period.
In finance, the net present value (NPV) or net present worth (NPW) is a measurement of profit calculated by subtracting the present values (PV) of cash outflows (including initial cost) from the present values of cash inflows over a period of time.
Net profit, also referred to as the bottom line, net income, or net earnings is a measure of the profitability of a venture after accounting for all costs and taxes.
In business, operating margin—also known as operating income margin, operating profit margin and return on sales (ROS)—is the ratio of operating income ("operating profit" in the UK) to net sales, usually presented in percent.
The price/earnings ratio (often shortened to the P/E ratio or the PER) is the ratio of a company's stock price to the company's earnings per share.
Profit, in accounting, is an income distributed to the owner in a profitable market production process (business).
In finance, a revaluation of fixed assets is an action that may be required to accurately describe the true value of the capital goods a business owns.
In accounting, revenue is the income that a business has from its normal business activities, usually from the sale of goods and services to customers.
A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures.
In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed.
The U.S. Securities and Exchange Commission (SEC) is an independent agency of the United States federal government.
Warner Media, LLC (formerly Time Warner Inc.), doing business as WarnerMedia, is an American multinational mass media and entertainment conglomerate headquartered in New York City and owned by AT&T.
Warren Edward Buffett (born August 30, 1930) is an American business magnate, investor, and philanthropist who serves as the chairman and CEO of Berkshire Hathaway.
Working capital (abbreviated WC) is a financial metric which represents operating liquidity available to a business, organisation or other entity, including governmental entities.
EBDIT, EBIDTA, EBITA, EBITD, EBITDA, EBITDA margin, EBITDAR, Earnings Before Interest, Taxes and Depreciation, Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs, Earnings before Interest, Taxes and Amortization, Earnings before Interest, Taxes, Depreciation, and Amortization, Earnings before interest, tax, depreciation, and amortization, Earnings before interest, taxes and depreciation, Earnings before interest, taxes, and amortization, Earnings before interest, taxes, and depreciation, Earnings before interest, taxes, depreciation & amortization, Earnings before interest, taxes, depreciation and amortisation, Earnings before interest, taxes, depreciation and amortization, Earnings before interest, taxes, depreciation, amortization, and restructuring or rent costs, Ebita, Ebitda, Ebtia, IBIDA, Ibitda, OIBDA, Operating Income Before Depreciation and Amortization, Operating income before depreciation and amortization, PBDIT.