Debt-to-equity ratio On a balance sheet, the formal definition is that debt (liabilities) plus equity equals assets, or any equivalent reformulation. Both the formulas below are therefore identical: Debt to equity can also be reformulated in terms of assets or debt: General Electric Co. () Debt-to-equity ratio The debt-to-equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. Closely related to leveraging, the ratio is also known as risk, gearing or leverage. The two components are often taken from the firm's balance sheet or statement of financial position (so-called book
USS Gearing USS Gearing USS "Gearing" (DD-710) was the lead ship of a class of destroyers in the United States Navy. She was named for three generations of the Gearing family, Commander Henry Chalfant Gearing, Sr., Captain Henry Chalfant Gearing, Jr. and Lieutenant Henry Chalfant Gearing, III. "Gearing" was launched on 18 February 1945 by the Federal Shipbuilding & Drydock Co., Kearny, New Jersey. "Gearing" was sponsored by Mrs. Thomas M. Foley, daughter of Commander Gearing and commissioned 3 May 1945 with Commander T. H. Copeman in command. After shakedown off Cuba, "Gearing" reached Norfolk 22 July 1945 and trained precommisioning crews