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Mezzanine debt is the middle layer of capital that sits subordinated to senior debt and above equity on the balance sheet. This type of capital is usually not secured by assets and is lent based on a company's ability to repay with cash flows.

the aggregate market value of a company represented in a dollar amount

The threshold rate of return is the minimum return that an investor can expect to achieve when investing in a project. It is influenced by the risk of the investment, the liquidity of the investment, and inflation

A US governmental agency whose mission is to protecting investors, maintaining fair, orderly, and efficient markets, and facilitating capital formation.

A quality of earnings report is a routine step in the due diligence process for private acquisitions. The report assesses how a company accumulates its revenues – such as cash or non-cash, recurring or nonrecurring.

Diversity: The representation of different groups in an enterprise. Equity: giving people what they need based on their unique circumstances. Inclusion: being seen, understood, and valued as an individual, with a unique identity, skills, and experience

The Employee Impact Index™ illuminates company top opportunities to leverage changes in the operational and managerial practices that have known correlations to improved human capital and financial KPIs. Index scores provide the business with an actionable roadmap to success.

Equity is found on the Balance Sheet and equals Assets minus Liabilities. In other words, it is the difference between what we own and what we owe. It can also be considered as net value, or the amount that would be left over if a company liquidated (i.e. turned into cash) all its assets and repaid all its debts.

In an internal capital account cooperative, the co-op’s net worth is reflected in a system of internal capital accounts. Each member has an individual capital account (ICA) to keep track of their portion of the co-op’s net worth and reflect the value of the member’s relative equity in the co-op

S Corporation ESOPs must test for section 409(p) which states an S Corp ESOP cannot allocate shares to disqualified persons during any nonallocation year.