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
Bicycle gearing single-speed bicycle is a type of bicycle with a single gear ratio. These bicycles are without derailleur gears, hub gearing or other methods for varying the gear ratio of the bicycle. Adult single-speed bicycles typically have a gear ratio of between 55 and 75 gear inches, depending on the rider and the anticipated usage. There are many types of modern single speed bicycles; BMX bicycles, some bicycles designed for (younger) children, cruiser type bicycles, classic commuter bicycles, unicycles, bicycles designed for track racing, fixed-gear road bicycles, and fixed-gear mountain bicycles. The fixed-gear single-speed bicycle is the most basic type of