DEBENTURE Debt instrument evidencing the holder's
right to receive interest and principal installments from the named obligor.
Applies to all forms of unsecured, long term debt evidenced by a certificate of
debt.
DEBT CAPITAL Business financing that normally requires
periodic interest payments and repayment of the principal within a specified
time.
DEBT FINANCING The provision of long term loans to small
business concerns in exchange for debt securities or a note.
DEBT TO TOTAL ASSETS RATIO Total debt divided
by total assets.
DEED OF TRUST A document under seal which, when delivered,
transfers a present interest in property. May be held as collateral.
DEFAULTS The nonpayment of principal and/or interest
on the due date as provided by the terms and conditions of the note.
DEFENSE ACQUISITION REGULATORY COUNCIL (DARC) A group composed of representatives
from each Military department, the Defense Logistics Agency, and the National
Aeronautics and Space Administration and that is in charge of the Federal Acquisition
Regulation (FAR) on a joint basis with the Civilian Agency Acquisition Council (CAAC).
DEFENSE CONTRACTOR Any person who enters into a contract with
the United States for the production of material or for the performance of
services for the national defense.
DEFENSE LOAN AND TECNICAL ASSISTANCE PROGRAM (DELTA) A joint effort of
the United States Small Business Administration and the Department of Defense
to provide financial and technical assistance to defense-dependent small
businesses adversely affected by defense reductions.
DEFERRED LOAN Loans whose principal and or interest
installments are postponed for a specified period of time.
DELTA See Defense Loan and Technical Assistance
Program.
DELTA LOAN See Defense Loan and Technical Assistance
Program.
DEPRECIATION SCHEDULE An accounting procedure for
determining the amount of value left in a piece of equipment.
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