Capital employed

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Revision as of 20:38, 27 December 2020 by imported>Doug Williamson (Add link.)
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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