[Total Revenues/(Net Fixed Assets)]. This ratio measures the number of dollars generated for each dollar invested in an organization's fixed assets (i.e. plant and equipment).

An organization whose profits can be distributed outside the organization and must pay taxes. Also called investor-owned organizations.

Future value. What an amount invested today (or a series of payments made over time) will be worth at a given time in the future using the compound interest method. This accounts for the time value of money. See also Present value.

An assignment or grading of the likelihood that an organization will not default on a bond.