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-class destroyer B ships also received greater ASROC and torpedo storage areas next to the port side of the DASH hangar. Gearing-class destroyer The "Gearing" class was a series of 98 destroyers built for the U.S. Navy during and shortly after World War II. The "Gearing" design was a minor modification of the , whereby the hull was lengthened by at amidships, which resulted in more fuel storage space and increased the operating range. The first "Gearing"s were not ready for service until mid-1945 and thus saw little service in World War II. They continued serving, with a series of upgrades, until