Someone who borrows money, generally from a bank. (source: http://www.collinsdictionary.com/dictionary/english/borrower)

The ability to borrow more funds. A person or company with a great deal in assets and little in debt is likely to have greater

Finance: Gradual repayment of a loan in equal (or nearly equal) installments which include portions of interest and principal amounts. Accounting: Depreciation. The term reflect

Loan not fully paid back for not having reached its expiration date.

An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. (source: http://www.investopedia.com/terms/a/accrualaccounting.asp)

Borrower’s ability to service a loan from his or her disposable income or cashflow, or the taxpayer’s ability to pay the tax. Called ‘capacity’ in