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 seemingly minor improvement of the "Allen M. Sumner" class, built from 1943 until 1945. The main difference was that the "Gearing"s were longer in the midship section, allowing for increased fuel tankage for greater range, an important consideration in Pacific War operations. More importantly in the long run, the "Gearing"s' increased size made them much more suitable for upgrades than the "Allen M. Sumner"s, as seen in the wartime radar picket subclass, the 1950s radar picket destroyer (DDR) and escort destroyer (DDE) conversions, and the Fleet Rehabilitation and Modernization (FRAM) conversions 1960-65. As designed, the "Gearing"s' armament was identical to