Capital employed

From ACT Wiki
Revision as of 13:39, 25 June 2016 by imported>Doug Williamson (Expand and add links.)
Jump to navigationJump to search

An accounting measure of the total value of resources available to management for use in the business.


In simple terms, it is defined as:

Equity + Debt

or

Equity + Non-current liabilities


The detailed definition can vary in different contexts.

For this reason it is important to be clear about it, and to state it expressly.


See also