- Finance borrower’s ability to meet principal and interest payment on long-term obligations out of earnings also called ability to service
- Industrial relations ability of an employer especially a financial organization to meet a Union Financial demands from operating income
- Municipal Bond issuers present and future ability to generate enough tax revenue to meet its contractual obligations taking into account all factors concerned with Municipal income and property values
- taxation the concept that tax rates should vary with levels of wealth or income for example the progressive income tax
