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Another popular iteration of the ratio is the long-term-debt-to-equity ratio which uses only long-term debt in the numerator instead of total debt or total liabilities. Total debt includes both long-term debt and short-term debt which is made up of actual short-term debt that has actual short-term maturities and also the portion of long-term ...
The debt service coverage ratio (DSCR), also known as "debt coverage ratio" (DCR), is a financial metric used to assess an entity's ability to generate enough cash to cover its debt service obligations, such as interest, principal, and lease payments. The DSCR is calculated by dividing the operating income by the total amount of debt service due.
The first number to be divided by the divisor (4) is the partial dividend (9). One writes the integer part of the result (2) above the division bar over the leftmost digit of the dividend, and one writes the remainder (1) as a small digit above and to the right of the partial dividend (9).
Caldrini (1491) is the earliest printed example of long division, known as the Danda method in medieval Italy, [4] and it became more practical with the introduction of decimal notation for fractions by Pitiscus (1608). The specific algorithm in modern use was introduced by Henry Briggs c. 1600. [5]
Long division is the standard algorithm used for pen-and-paper division of multi-digit numbers expressed in decimal notation. It shifts gradually from the left to the right end of the dividend, subtracting the largest possible multiple of the divisor (at the digit level) at each stage; the multiples then become the digits of the quotient, and the final difference is then the remainder.
In terms of partition, 20 / 5 means the size of each of 5 parts into which a set of size 20 is divided. For example, 20 apples divide into five groups of four apples, meaning that "twenty divided by five is equal to four". This is denoted as 20 / 5 = 4, or 20 / 5 = 4. [2] In the example, 20 is the dividend, 5 is the divisor, and 4 is ...
Divide the highest term of the remainder by the highest term of the divisor (x 2 ÷ x = x). Place the result (+x) below the bar. x 2 has been divided leaving no remainder, and can therefore be marked as used. The result x is then multiplied by the second term in the divisor −3 = −3x. Determine the partial remainder by subtracting 0x − ...
For example, the ratio 4:5 can be written as 1:1.25 (dividing both sides by 4) Alternatively, it can be written as 0.8:1 (dividing both sides by 5). Where the context makes the meaning clear, a ratio in this form is sometimes written without the 1 and the ratio symbol (:), though, mathematically, this makes it a factor or multiplier .