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Net assets

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NET ASSETS is the difference between total assets and current liabilities including non-capitalized long-term liabilities.


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  • Net assets basis

    , net assets basis is a simple division of net asset attributable to the class of shareholders with the number of shares, i.e. the per share value of net...
  • Net book value

    , net book value is the difference between total assets (net of accumulated depreciation, depletion, and amortization) and total liabilities of a business...
  • Net cash flow

    , net cash flow equals cash receipts minus cash payments over a given period of time; or equivalently, net profit plus amounts charged off for depreciation,...
  • Net change in cash

    , net change in cash is calculated by adding cash from operating, investing, and financing activities and foreign exchange effects from the statement of...
  • Net contribution

    , net contribution is the amount remaining after all relevant deductions have been made to the gross amount, e.g., net contribution to margin.
  • Net current assets

    , net current assets see working capital .
  • Net debt

    , net debt is: debt + short term loans less cash on hand.
  • Net earnings

    , net earnings see net profit .
  • Net income

    , net income is the difference between a businesses total revenue and its total expenses. this caption and amount is usually found at the bottom of a companys...
  • Net interest income

    , net interest income see net interest margin .
  • Net interest margin

    , net interest margin is the interest income earned on assets less interest expense paid on liabilities and capital. net interest margin is the gross margin...
  • Net leases

    , net leases, typically, there are three net leases: net lease, double-net lease, and triple-net lease. a net lease is a base rent plus an additional charge...
  • Net loss

    , net loss is the amount by which total of costs and expenses exceeds total revenue in an accounting period.
  • Net margin

    , net margin see net profit margin (npm after tax) .
  • Net of taxes

    , net of taxes means the effect of applicable taxes (usually income taxes) has been considered in determining the overall effect of an item on the financial...
  • Net operating income

    , net operating income (noi) is income after deducting for operating expenses but before deducting for income taxes and interest.
  • Net operating loss

    , net operating loss (nol) is experienced by a business when business deductions exceed business income for the fiscal year. for income tax purposes, a...
  • Net operation profit after taxes

    , net operation profit after taxes (nopat) is a profitability measure that omits the cost of debt financing (i.e. it omits interest payments, along with...
  • Net patient revenue

    , net patient revenue (npr), in hospitals, is gross inpatient revenue plus gross outpatient revenue minus related deductions from revenue.
  • Net present value

    , net present value (npv) is a method used in evaluating investments, whereby the net present value of all cash outflows (such as the cost of the investment)...
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