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Chapter 2: Money Management Strategies and Skills

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Assets   Everything you own, including liquid assets, real and personal property, and investments.  
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Debt payment ratio   A financial ratio that measures the percentage of disposable income required to make debt payments.  
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Debt ratio   Total debt divided by total assets.  
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Debts   Everything you owe to others, including unpaid bills, credit card balances, car loans, student loans, and mortgages. Also known as liabilities  
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Fixed expenses   Expenses that are a constant dollar amount each period.  
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Gross income   Income before taxes and expenses.  
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Insolvency   The inability to pay debts as they come due.  
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Liquid assets   Cash and near-cash assets that can be easily converted to cash without loss of value.  
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Liquidity ratio   A financial ratio that measures the ability to pay household expenses out of liquid assets in the absence of regular income.  
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Market value   The price that something can be sold for today.  
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Mortgage debt service   The total dollar amount of monthly mortgage principal, interest, property taxes, and homeowner’s insurance.  
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Mortgage debt service ratio   The ratio of mortgage debt service to gross income.  
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Net worth   The amount of wealth you would have left after paying all your outstanding debts.  
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Personal balance sheet   A statement that details the value of what you own and what you owe to others to arrive at an estimate of your net worth.  
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Personal cash flow statement   A summary of income and expenditures over a period of time.  
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Personal financial statement   A statement that summarizes your financial information.  
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Savings ratio   A financial ratio that measures the percentage of after-tax income going to savings.  
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Variable expenses   Expenses that vary in amount from period to period.  
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