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Sean Norris
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"Simply stated, there are two sides to a business balance sheet," said Vera Muzzillo, CEO of Cleveland-based Proforma. I've asked for a brief explanation of capital, a CliffsNotes version of years' worth of microeconomics training and financial experience, and Vera has obliged by breaking down the numbers in terms I can understand without an MBA. "Assets (capital) on one side and debt and equity on the other side," she continued. "Assets always equal debt plus equity."
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Sean Norris
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Sean Norris is editor-in-chief for Promo Marketing. Reach him at snorris@napco.com.
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