Business / Finance / Long-Term Debt-Capitalization: Indicator of financial leverage. Shows long-term debt as a proportion of the capital available. Determined by dividing long-term debt by the sum of long-term debt, preferred stock and common stockholder's equity.
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Business / Finance / Long-Term Gain: A profit on the sale of a capital assets held longer than 12 months, and eligible for long-term capital gains tax treatment. MORE
Business / Finance / Long-Term Goals: Financial goals expected to be accomplished in five years or longer. MORE
Lifestyle / Adoption / Long-Term Foster Care: The intentional and planned placement of a child in foster care for an extended period of time. After the goal of adoption has been explored and not selected, and relative options are not feasible, a MORE
Business / Finance / Long-Term Financing: Liabilities repayable in more than one year plus equity. MORE
Business / Taxes / Long-Term Equity Anticipation Securities (LEAPS): These long-term options on stocks have expiration dates of up to three years rather than the shorter terms of most stock options, which are never longer than nine months. The benefit of LEAPS, from an MORE
Business / Finance / Long-Term Financial Plan: Financial plan covering two or more years of future operations. MORE