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Invested capital represents the total cash investment that shareholders and debtholders have made in a company. There are two different but completely equivalent methods for calculating invested capital.〔https://www.newconstructs.com/education-invested-capital/〕 The ''operating approach'' is calculated as: Invested capital = operating net working capital + net property, plant & equipment + capitalized operating leases + other operating assets + operating intangibles − other operating liabilities − cumulative adjustment for amortization of R&D Equivalently, the ''financing approach'' is calculated as In symbols: : Invested capital is used in several important measurements of financial performance, including return on invested capital, economic value added, and free cash flow. == Approach == 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Invested capital」の詳細全文を読む スポンサード リンク
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