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Q-ratio

[kyoo-rey-shoh, -shee-oh] /ˈkyuˌreɪ ʃoʊ, -ʃiˌoʊ/
noun
1.
the ratio of the total market value of a corporation's physical assets, as existing plants and equipment, to the cost of replacing these assets.
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Based on the Random House Dictionary, © Random House, Inc. 2014.
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