Definitions for

**"Leverage ratios"**Ratios which indicate what percentage of the assets of a business actually belong to the owners and what percentage is subject to creditors claims.

Ratios that are used to analyze various aspects of a company's operating performance. See Chapter 8.

measurements of a company's debt as a multiple of cash flow. Typical leverage ratios include Total Debt / EBITDA, Total Debt / (EBITDA minus Capital Expenditures), and Seniore Debt / EBITDA.

Liquid asset Liquidation by assignment

Provide an indication of the amount of financial leverage utilized by a business.