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- Weighted_average_return_on_assets abstract "The weighted average return on assets, or WARA, is the collective rates of return on the various types of tangible and intangible assets of a company.The presumption of a WARA is that each class of a company's asset base (such as manufacturing equipment, contracts, software, brand names, etc.) carries its own rate of return, each unique to the asset's underlying operational risk as well as its ability to attain debt and equity.Tangible assets, generally speaking, carry a lower rate of return due to two factors: Debt financing—tangible assets can be provided as collateral in attracting debt capital, which typically require a lower rate of return than equity capital Stability of earnings—tangible assets tend to provide more certainty in expected earnings, which reduces risk to the financier of the assetIntangible assets, in contrast, carry a higher rate of return due to the same factors above.Averaging these rates of returns, as a percentage of the total asset base, produces a WARA. In theory, the WARA should generate the same cost of capital as the Weighted average cost of capital, or WACC. The theory holds true because the operating entity is considered fundamentally equivalent to the combined assets of the company. Therefore, the measure of risks across each are equivalent. In the case of the operating entity, risk is measured against the WACC, while in the case of the combined assets, risk is measured by the WARA. Reconciliations between the two are typically required as a component of a Purchase price allocation in accordance with the Financial Accounting Standards Board's (\"FASB\") Statement of Financial Accounting Standards No. 141 “Business Combinations” (“SFAS 141”).".
- Weighted_average_return_on_assets wikiPageID "21511704".
- Weighted_average_return_on_assets wikiPageLength "2089".
- Weighted_average_return_on_assets wikiPageOutDegree "9".
- Weighted_average_return_on_assets wikiPageRevisionID "601824449".
- Weighted_average_return_on_assets wikiPageWikiLink Category:Mathematical_finance.
- Weighted_average_return_on_assets wikiPageWikiLink Debt.
- Weighted_average_return_on_assets wikiPageWikiLink Equity_(finance).
- Weighted_average_return_on_assets wikiPageWikiLink Financial_Accounting_Standards_Board.
- Weighted_average_return_on_assets wikiPageWikiLink Intangible_asset.
- Weighted_average_return_on_assets wikiPageWikiLink Operational_risk.
- Weighted_average_return_on_assets wikiPageWikiLink Purchase_price_allocation.
- Weighted_average_return_on_assets wikiPageWikiLink Rate_of_return.
- Weighted_average_return_on_assets wikiPageWikiLink Weighted_average_cost_of_capital.
- Weighted_average_return_on_assets wikiPageWikiLinkText "Weighted average return on assets".
- Weighted_average_return_on_assets wikiPageUsesTemplate Template:Reflist.
- Weighted_average_return_on_assets subject Category:Mathematical_finance.
- Weighted_average_return_on_assets hypernym Rates.
- Weighted_average_return_on_assets type Ship.
- Weighted_average_return_on_assets type Field.
- Weighted_average_return_on_assets type Occupation.
- Weighted_average_return_on_assets comment "The weighted average return on assets, or WARA, is the collective rates of return on the various types of tangible and intangible assets of a company.The presumption of a WARA is that each class of a company's asset base (such as manufacturing equipment, contracts, software, brand names, etc.) carries its own rate of return, each unique to the asset's underlying operational risk as well as its ability to attain debt and equity.Tangible assets, generally speaking, carry a lower rate of return due to two factors: Debt financing—tangible assets can be provided as collateral in attracting debt capital, which typically require a lower rate of return than equity capital Stability of earnings—tangible assets tend to provide more certainty in expected earnings, which reduces risk to the financier of the assetIntangible assets, in contrast, carry a higher rate of return due to the same factors above.Averaging these rates of returns, as a percentage of the total asset base, produces a WARA. ".
- Weighted_average_return_on_assets label "Weighted average return on assets".
- Weighted_average_return_on_assets sameAs Q7979894.
- Weighted_average_return_on_assets sameAs m.05h445b.
- Weighted_average_return_on_assets sameAs Q7979894.
- Weighted_average_return_on_assets wasDerivedFrom Weighted_average_return_on_assets?oldid=601824449.
- Weighted_average_return_on_assets isPrimaryTopicOf Weighted_average_return_on_assets.