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
Steering ratio Steering ratio Steering ratio refers to the ratio between the turn of the steering wheel (in degrees) or handlebars and the turn of the wheels (in degrees). The steering ratio is the ratio of the number of degrees of turn of the steering wheel to the number of degrees the wheel(s) turn as a result. In motorcycles, delta tricycles and bicycles, the steering ratio is always 1:1, because the steering wheel is fixed to the front wheel. A steering ratio of x:y means that a turn of the steering wheel x degree(s) causes the wheel(s) to turn y degree(s). In