As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

The cost of debt is calculated by multiplying the value of a loan by the annual interest rate. To determine the effective ...

Discover subordinated debt: its definition, mechanics, repayment order, and risks compared to senior debt. Learn how it ...

A GASB proposal would give new guidance on transactions in which only existing resources are placed in a trust for the purpose of extinguishing debt. GASB standards currently provide guidance for ...

Tax Facts 8757 / What accounting methods are available for a taxpayer to use in accounting for bad debts?

Growing national debt still not fully accounted for By Michael Cohn April 15, 2025, 4:53 p.m. EDT 2 Min Read Andrew Harrer/Bloomberg ...

Credit cards continue to be the primary source of personal debt in America, accounting for more than double any other single source, according to experts.

With the Congressional Budget Office projecting $3.3 trillion in new debt from recent tax and spending legislation, we asked ...

SAN FRANCISCO (MarketWatch) -- Moody's Investors Service said Tuesday that it has lowered the debt ratings of Delphi Corp.