Corporate Finance Hurdle Rate Investments Restructuring 
CFO News Room
JANUARY 18, 2023
Income from financial holdings (including cash balances, investments in financial securities and minority holdings in other businesses) are added back, and interest expenses on debt are subtracted out to get to taxable income. Returns on Invested Capital (or Equity).
Musings on Markets
FEBRUARY 27, 2022
Income from financial holdings (including cash balances, investments in financial securities and minority holdings in other businesses) are added back, and interest expenses on debt are subtracted out to get to taxable income.
Musings on Markets
FEBRUARY 27, 2023
Debt's place in business To understand debt's role in a business, I will start with a big picture perspective, where you break a business down into assets-in-place, i.e., the value of investments it has already made and growth assets, the value of investments you expect it to make in the future.
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