The encroachment, breach, or violation of a right, law, regulation, or contract. The term is most frequently used in reference to the invasion of rights secured by Copyright, patent, or trademark.
Multiply the after-tax interest rate of your debt by the principal amount of your debt. The result will be the true annual dollar cost of your debt. For example, if your loan is for $100,000, your interest rate is 5 percent and your after-tax interest rate is 4 percent, $100,000 times 4 percent equals $4,000.
A solvency ratio calculated as total debt divided by total shareholders' equity. Microsoft Corp.'s debt-to-equity ratio deteriorated from 2015 to 2016 and from 2016 to 2017. Debt-to-capital ratio. A solvency ratio calculated as total debt divided by total debt plus shareholders' equity. Microsoft Corp.'s debt-to-capital ratio deteriorated from 2015 to 2016 and from 2016 to 2017. Interest coverage ratio. A solvency ratio calculated as EBIT divided by interest payments.