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 for several years, with most being decommissioned and transferred to foreign navies 1973-80. They were replaced as ASW ships by the s, which were commissioned 1975-83. These had the same ASW armament as a Gearing FRAM destroyer, with the addition of improved sonar and a piloted helicopter, initially the Kaman SH-2 Seasprite and from 1984 the Sikorsky SH-60 Seahawk. Some "Gearing"s served in the Naval Reserve Force (NRF) from 1973, remaining in commission with a partial active crew to provide training for Naval reservists. The last "Gearing"-class destroyer in US naval service was , a FRAM I, decommissioned and struck