Save. The number of calories the average person should eat daily depends on several factors. Men and women have different calorie requirements, and the amount of exercise you get each day should be taken into consideration.
Debt Valuation Adjustment. Debt Valuation Adjustment. A Debt Valuation Adjustment (DVA) is an accounting valuation technique related to how a company handles changes in its issued fixed income securities. According to FASB 159 (adopted in 2007), firms can recognize market value declines in some debt instruments as earnings (income).
Degree of Financial Leverage. The formula for calculating a company's degree of financial leverage (DFL) measures the percentage change in earnings per share over the percentage change in EBIT. DFL is the measure of the sensitivity of EPS to changes in EBIT as a result of changes in debt.