{"id":10185,"date":"2019-06-15T15:00:07","date_gmt":"2019-06-15T09:30:07","guid":{"rendered":"http:\/\/innoroo.com\/blog\/?p=10185"},"modified":"2019-06-15T15:04:39","modified_gmt":"2019-06-15T09:34:39","slug":"off-balance-sheet-financing-glossary","status":"publish","type":"post","link":"https:\/\/innoroo.com\/blog\/2019\/06\/15\/off-balance-sheet-financing-glossary\/","title":{"rendered":"Off-balance sheet financing | Glossary"},"content":{"rendered":"\n<p><strong>Definition: <\/strong><br><\/p>\n\n\n\n<p>Off-balance sheet (OBSF) financing is an accounting practice whereby companies record certain assets<strong> <\/strong>or liabilities<strong> <\/strong>in a way that prevents them from appearing on the balance sheet. It is used to keep debt-to-equity (D\/E) and leverage ratios low, especially if the inclusion of a large expenditure would break negative debt covenants.<\/p>\n\n\n\n<p><strong>Further Reading: <\/strong><\/p>\n\n\n\n<p><strong>Book: The Firm by Duff McDonald<\/strong><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Definition: Off-balance sheet (OBSF) financing is an accounting practice whereby companies record certain assets or liabilities in a way that prevents them from appearing on the balance sheet. It is used to keep debt-to-equity (D\/E) and leverage ratios low, especially if the inclusion of a large expenditure would break negative debt covenants. Further Reading: Book: [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":10186,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[102],"tags":[2588],"class_list":["post-10185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-glossary","tag-off-balance-sheet-financing"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/innoroo.com\/blog\/wp-content\/uploads\/2019\/06\/15-01-2.png?fit=750%2C410&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8Rui8-2Eh","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/posts\/10185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/comments?post=10185"}],"version-history":[{"count":1,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/posts\/10185\/revisions"}],"predecessor-version":[{"id":10187,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/posts\/10185\/revisions\/10187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/media\/10186"}],"wp:attachment":[{"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/media?parent=10185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/categories?post=10185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/innoroo.com\/blog\/wp-json\/wp\/v2\/tags?post=10185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}