Learn how companies legally keep assets and liabilities off their balance sheets to maintain favorable debt ratios, and the implications for investors.

Discover Costco's financial health through an in-depth balance sheet analysis, covering liquidity, efficiency, and risk ratios to inform your investment decisions.

Explore what short/current long-term debt is, how it’s reported on balance sheets, and its impact on financial health.

Learn how general provisions function as financial safeguards, set aside by companies to cover potential future losses, and the regulations that guide their use.

Discover where retained earnings appear in financial statements, and understand their impact on business reinvestment and dividend payouts.

Learn how adjusted book value measures a company's fair market valuation by adjusting liabilities and assets. Ideal for assessing distressed firms with tangible assets.

Discover how different depreciation methods affect long-term asset values and short-term earnings, plus key assumptions that influence financial health.

Learn how non-interest-bearing current liabilities work, their role on balance sheets, and examples in corporate and personal finance without accruing interest charges.

Richard Suttmeier has been an expert financial markets news opinion writer since 1984, and has been writing for Investopedia for four years. He has 20+ years of experience as a government bond trader, ...

Stakeholders in a business need a way to conveniently assess the financial position of the firm. The balance sheet is a document designed to do just that. It provides a concise summary of everything a ...