Capital employed represents the capital investment necessary for a business to function. Consequently, it is not a measure of assets, but of capital investment: stock or shares and long-term liabilities. == Definitions == Liabilities include more than debt. Long-term debt and short-term debt are both subject to interest. Current liabilities includ...
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Capital Employed may be defined in a variety of ways, the most common being Fixed Assets plus Working Capital, i.e. Current Assets less Current Liabilities. This definition reflects the investment required to enable a business to function.
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http://www.encyclo.co.uk/local/20140
Capital employed is the amount of capital or funds used by the business. The components of capital employed differ depending on which definition you refer to. Some will only include shareholders funds, whilst others will include long-term borrowings and possibly even overdrafts, as they represent funds within the business used to generate profit.
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http://www.encyclo.co.uk/local/20416
All sources of finance excluding current liabilities. Sometimes called net capital employed.
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http://www.encyclo.co.uk/visitor-contributions.php
The value of all the assets employed in a business, including equity and preference share capital,... <a target=_blank href='http://www.finance-glossary.com/terms/capital-employed.htm?id=206&ginPtrCode=00000&PopupMode=false' title='Read full definition of capital employed'>more</a>
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http://www.finance-glossary.com/pages/home.htm
Capital employed is the value of the assets that contribute to a company's ability to generate revenue. Fixed assets plus current assets minus current liabilities.
Found on
https://www.encyclo.co.uk/local/21403
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