Latest articles
![What is a letter of intent?](https://images.ctfassets.net/40w0m41bmydz/12cSVPJMPdH6CNBWkVG1Q4/6e0339b75fad79bff5784afd24825da0/CDT-878_Organic_content_thumbnail_regulation_04.png?w=680&h=385&q=50&fm=png)
Letters of intent are documents declaring an intention to enter into a contract
![Happy National Customer Service Week 2020!](https://images.ctfassets.net/40w0m41bmydz/NSYTNaFE9eJHV8hJbDO9R/97d7bbff89c0634c48d681746b040153/CDT-1218_Customer_Service_Week_2020-04.png?w=680&h=385&q=50&fm=png)
We're celebrating. But we couldn't do it without you.
![What is return on equity (ROE)?](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/f85d8f9954379f9c51620b32af19b6f9/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
Return on equity reveals your net income in comparison to shareholder equity
![What are negative interest rates?](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
Negative interest rates are interest rates that fall below 0%
![What is the Relative Strength Index (RSI)?](https://images.ctfassets.net/40w0m41bmydz/1kQ3ksHVz5b8ki7AyL84ai/f85d8f9954379f9c51620b32af19b6f9/CDT-878_Organic_content_thumbnail_financial_mgmt_01.png?w=680&h=385&q=50&fm=png)
The Relative Strength Index (RSI) is used to measure price changes
![What is an onerous contract?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Onerous contracts are contracts that cost more to fulfil than you’ll get back
![What is frequency distribution?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/e422c813bf6aaa04517858b88765eaf0/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Get the lowdown on frequency distribution tables and graphs, right here
![What is equivalent annual cost (EAC)?](https://images.ctfassets.net/40w0m41bmydz/3eElXT4dImlsLYjGKImZNx/de6a19da14248695818209a2bac9cc6e/CDT-878_Organic_content_thumbnail_accounting_04.png?w=680&h=384&q=50&fm=png)
EAC is the annual cost of owning and operating an asset over its lifespan.
![What Is a Dividend Payout Ratio?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/27fb194300db3d9a432be44ecab0b158/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Explore the dividend payout ratio formula in further depth, right here
![What is the interest coverage ratio, and how do you calculate it?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Get a little more information on interest coverage ratio calculations
![What is a credit default swap (CDS)?](https://images.ctfassets.net/40w0m41bmydz/7DLe4dghxeYE2jzXWA5FOG/42c5f1a58f97fd768c0646ee8df8d2b4/CDT-878_Organic_content_thumbnail_cashflow_03.png?w=680&h=384&q=50&fm=png)
Credit default swaps are derivatives used to swap the risk of debt default
![What Is a Budget Deficit?](https://images.ctfassets.net/40w0m41bmydz/3BK7XcG1RXW5YCoY1q3Afq/e422c813bf6aaa04517858b88765eaf0/CDT-878_Organic_content_thumbnail_accounting_02.png?w=680&h=384&q=50&fm=png)
Budget deficits occur when the government’s spending outstrips its revenue
![What is terminal value?](https://images.ctfassets.net/40w0m41bmydz/3lv39jEAGZJMI63ml7KHgk/cc36ee1ff7b63344da8645adeb2e4372/CDT-878_Organic_content_thumbnail_cashflow_04.png?w=680&h=384&q=50&fm=png)
Find out how to do a terminal value calculation, right here
![What is VaR (value at risk)?](https://images.ctfassets.net/40w0m41bmydz/33loAp4caSj6BlCYZFJnGK/9621771dae28976cb9c7dfb246ad6d6b/CDT-878_Organic_content_thumbnail_financial_mgmt_03.png?w=680&h=385&q=50&fm=png)
Value at risk is a financial metric used to estimate the risk of an investment
![How to track expenses for small business](https://images.ctfassets.net/40w0m41bmydz/7KSgCvElsk5XSo9NpGooKu/712681e69e22f1cc79cb657d7d12539f/CDT-878_Organic_content_thumbnail_starting_a_business_01.png?w=680&h=385&q=50&fm=png)
Get the inside track on the best way to manage expenses with GoCardless
![What Is an Aged Debtors Report?](https://images.ctfassets.net/40w0m41bmydz/2FJ7EXJNWTEbdSvX7G00Ti/253ad9cf94977b6971a01b23164dc548/CDT-878_Organic_content_thumbnail_financial_mgmt_02.png?w=680&h=385&q=50&fm=png)
Aged debtors reports are totalled lists of all your business’s unpaid invoices
![What is the liquidity coverage ratio?](https://images.ctfassets.net/40w0m41bmydz/4rghWcmzE0rjGnUBRzxabT/7af330ebe1010da27970030e511a7e3e/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
Get the lowdown on LCR with our liquidity coverage ratio summary.
![What is CAGR (compound annual growth rate)?](https://images.ctfassets.net/40w0m41bmydz/5tPd8B199ctdFNRAzHZoOk/ad5a3f15b882035bdd70213c06841761/CDT-878_Organic_content_thumbnail_financial_mgmt_04.png?w=680&h=385&q=50&fm=png)
Learn how to use the compound annual growth rate formula right here.
![Coach, a few years on](/content-platform/static/816e9048c2a134da3e79b8677556ad0f/c3dac/gocardless-hero.png)
We've been using coach for a few years now. Here's some things we've learned.
![Net Cash Flow Formula | Definition & How to Find It](https://images.ctfassets.net/40w0m41bmydz/3lv39jEAGZJMI63ml7KHgk/cc36ee1ff7b63344da8645adeb2e4372/CDT-878_Organic_content_thumbnail_cashflow_04.png?w=680&h=384&q=50&fm=png)
Want to know how to find net cash flow? Check out our helpful guide.
![What Is Revenue Recognition?](https://images.ctfassets.net/40w0m41bmydz/6eb6wtrFrpjdGUisBaD0MM/27fb194300db3d9a432be44ecab0b158/CDT-878_Organic_content_thumbnail_accounting_03.png?w=680&h=384&q=50&fm=png)
Revenue recognition helps to identify at what point “cash” becomes “revenue.”
![What Are Assets Under Management (AUM)?](https://images.ctfassets.net/40w0m41bmydz/2YEFkanHJwH4sE2GUT0yqi/e9e10dd2b73d81324bb513390803bb19/CDT-878_Organic_content_thumbnail_accounting_01.png?w=680&h=384&q=50&fm=png)
AUM is the total value of investments an entity manages on behalf of clients.
![What is penetration pricing?](https://images.ctfassets.net/40w0m41bmydz/6xWIJ7Xp1Op74Tc6YycJuT/6cd9c2df38275ea0d3acd91b268eaf7e/CDT-878_Organic_content_thumbnail_retention_04.png?w=680&h=384&q=50&fm=png)
Find out everything you need to know about penetration pricing strategies.
![What is the Enterprise Investment Scheme?](https://images.ctfassets.net/40w0m41bmydz/Nn9wvzTwYVRyjnmPdyUTc/48cd6ff10ac440fb24d73d2ef0eb98d3/CDT-878_Organic_content_thumbnail_regulation_02.png?w=680&h=385&q=50&fm=png)
The Enterprise Investment Scheme is a UK government venture capital scheme.