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
Corporate Education Corporate Education Corporate Education refers to a system of professional development activities provided to educate employees. It may consist of formal university or college training or informal training provided by non-collegiate institutions. The simplest form of corporate education may be training programs designed "in-house" for an organization that may wish to train their employees on specific aspects of their job processes or responsibilities. More formal relationships may further exist where corporate training is provided to employees through contracts or relationships with educational institutions who may award credit, either at the institution or through a system of CEUs (Continuing Education Units).