Finance A profit arising from the disposal of a capital asset.

Finance 1. The US word for capital gearing. 2. The use by a company of its limited assets to guarantee substantial loans to finance its business.

Finance Degree to which a company's costs of operation are fixed as opposed to variable.

Finance An increase in the capital value of an asset between the time of its acquisition by its owner and its sale by that owner.

Finance The purchase of capital goods, such as plant and machinery in a factory in order to produce goods for future consumption.

Finance Model that accounts for the influence of the world as well as domestic markets on the returns of securities.

Finance Combination of debt and equity in a firm's financing.

Finance Theory that the firm's capital structure is determined by a trade off of the value of tax shields against the costs of bankruptcy.