Glossary: Assumptions

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Borrowing Base Assets: Finance term. For purposes of the analyses contained on this site, Accounts Receivable; Inventory; and Property, Plant and Equipment (Net).


Capital Expenditures (Net): Balance Sheet-related account. Periodic (e.g., annual, monthly, etc.) amount spent by a business on Property, Plant and Equipment. (The amount is net of disposals of Property, Plant and Equipment owned by the business).

Cash: Balance Sheet account. The sum of cash and marketable securities (securities convertible into cash in a short period of time) owned by a business.

Common Shares Outstanding (Fully Diluted): Balance Sheet-related account. The number of common equity shares outstanding, plus the additional number of common shares that would be outstanding if the holders of securities with common stock rights or conversion rights (e.g., options, warrants, convertible debt, preferred stock, etc.) were to exercise their rights and/or convert their securities into common stock.

Common Stock: Balance Sheet account. The amount paid by owners for shares of Common Stock. Common Stock represents the residual equity in the Assets and Net Earnings of a business.

Current Maturities: Balance Sheet account. The amount of long term debt (Term Loan and Subordinated Debt) that is expected to be paid within one year.