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
Gearing family Gearing family Three generations of the Gearing family served in the United States Navy. Henry Chalfant Gearing (9 June 1855 – 16 August 1926) was born in Pittsburgh, Pennsylvania. He graduated from the United States Naval Academy in 1876. Gearing served on various ships of the Navy during his early years, including "Lackawanna", "Tuscarora", and "Essex". He spent tours of duty at the Naval Academy and on board "Glacier". After being promoted to commander in 1905, Gearing commanded the naval stations at Cavite and Olongapo, Philippines, until his retirement in 1909. He died 16 August 1926 in Charlottesville, Virginia. Henry