Financial Management: Principles and Applications, 13/e

D

• Date of record, 530, 546

• Days’ sales in inventory, 86, 111

• Deadweight costs, 495

• Debentures, 278, 279t, 292

• Debt

  • cost of, 447, 453–454 , 473

  • defined, 5, 16

  • long-term, 51, 53f

  • principle of self-liquidating, 579–582 , 581f, 598

  • secured/unsecured, 258, 258t

  • short term, 21, 53f

  • as source of financing, 14, 255

• Debt financing

  • ability to service, 508–509

  • after-tax cash flow and, 453, 492

  • average ratios of, by industry, 487, 487f

  • balance sheets and, 53, 55

  • comparison of Home Depot and Lowe’s, 91–92

  • factors important to CFOs regarding, 509–510 , 509f

  • financial distress costs and, 494–495

  • financial leverage and, 99

  • international leverage ratios for, 510

  • probability of default and, 496t

• Debt ratio, 89, 90, 106t, 112, 484–486 , 500, 501, 501t, ...