Earnings before interest, taxes, depreciation, and amortization (EBITDA) is frequently used interchangeably with cash flow; however, they differ significantly.

Cash Return On Gross Investment (CROGI) is a financial performance indicator that measures the cash flow generated by a company with its invested capital.

A debit is an accounting entry that results in either an increase in assets or a decrease in liabilities on a company’s balance sheet.

A financial asset is a non-physical, liquid asset that represents a claim of ownership of an entity or contractual rights to future payments and derives its value from them. Financial assets include stocks, bonds, cash, and bank deposits.

The Financial Accounting Standards Board (FASB) is an independent organization that establishes accounting standards for businesses and nonprofit organizations in the United States.

An asset is a resource with monetary value that an individual or corporation owns or controls in the expectation of future benefit.

Business income is a type of earned income that falls under the category of ordinary income for tax purposes. The manner in which it is reported is determined by the type of business.

The cost-volume-profit (CVP) analysis examines how different levels of sales and product costs affect operating profit.