A measure of accounts receivables compared to sales. Higher DSOs means a company’s receivables as a percentage of sales have increased, not a good sign.
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Debenture
A long-term debt instrument issued by corporations or governments that is backed only by the integrity of the borrower, not by collateral. A debenture is unsecured and subordinate to secured debt. A debenture is unsecured in that there are no liens or pledges on specific assets.
Debt Price
The price paid per $100 of a debt instrument’s face value traded. A debt instrument trading at par would have a price of $100. A price below face value (for example, $99.1) indicates that the debt instrument has traded at a discount. A price above face value (for example, $101.1) indicates that the debt instrument has traded at a premium.
Debt to Equity (Long Term)
Total long term debt divided by total shareholder equity.
Debt to Equity (Total)
Total (short and long term) debt divided by total shareholder equity.
Debt Value
The total dollar value of volume traded on one side of the transaction for a specified period. It equals price multiplied by volume divided by 100.
Debt Volume
The number of debt instruments traded on one side of the transaction for a specified period multiplied by the face value of the debt instrument.
Defensive Stock
A stock purchased from a company that has maintained a record of stable earnings and continuous dividend payments through periods of economic downturn.
Deferred anything
Balance sheet liability reflecting expenses shown on the income statement that haven’t actually been paid.
Deferred Income Tax
Balance sheet liability reflecting taxes due, but not yet paid.