- defensive interval ratio
- A ratio that demonstrates the ability of a business to satisfy its current debts by calculating the time for which it can operate on current liquid assets, without needing revenue from the next period's sales. Current assets less stock is divided by the projected daily operational expenditure less non-cash charges. Projected daily operational expenditure is calculated by dividing by 365 the total of the cost of sales, operating expenses, and other cash expenses.
Accounting dictionary. 2014.
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Defensive Interval Ratio — An efficiency ratio that measures how many days a company can operate without having to access non current (long term) assets. The defensive interval ratio (DIR) is calculated as: DIR = Current Assets / Daily Operational Expenses Also known as… … Investment dictionary
defensive interval ratio — A ratio that demonstrates the ability of a business to satisfy its current debts by calculating the time for which it can operate on current liquid assets, without needing revenue from the next period s sales. Current assets less stock is divided … Big dictionary of business and management
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