债务或者说是杠杆是任何公司资本结构的重要组成部分。R . vale指出，长期债务是美国所有公司资本结构的关键因素。债务与其他公司的可变资产的价值和现金储备。上述分析表明，债务相当于其资产，因此资本结构在较长时期内是强劲的。债务对美国许多公司的价值相当于公司资产的贝塔值。这有利于公司资本结构的财务理论。公司的资本结构是重要的部分，因为这有助于金融当局和政府在更长的时间内决定公司的实力。所有未来的投资都取决于公司强大的资本结构。在上述情况下，美国的大多数公司都是通过降低杠杆率来关注其强大的资本结构。总的来说，这一分析得出的结论是，美国公司高度依赖其资产、收入和股权投资。
Descriptive statistics for various capital structures for the firms in USA
This indicates that most of the US Firms have long term debt than liabilities in their capital structure. The level of significance for most of the variable is not important. Some of the capital structure variables like sales, liabilities, assets are the important factors in deciding the company’s capital structure irrespective of the country.
The net sales, liabilities, debts and assets are the growth factors for any company. In this case, the assets and liabilities correlations are almost zero for all companies in USA. The capital structure clearly indicates the value of debt in their balance sheet.
Debt or say as leverage is the important part in any firm’s capital structure. The R vale indicates that long term debt is the critical factor in the capital structure among all the firms in USA. The debt against all other firm’s variable where the value of assets and its cash & reserve. The above analysis indicates that debt is equivalent to its assets and hence the capital structure is strong for longer term. The value of debt to many of the firms in USA is equivalent to the firm’s assets as indicated through the beta value. This is in favor of the financial theories for the firm’s capital structure. Capital structure of the firms is the significant part as this helps the financial authorities and the governments to decide the strengthening of the firm in longer term. All future investments depend on the strong capital structure of the firm. In the above scenario, it is indicated that in USA most of the firms focus on their strong capital structure by reducing their leverage. Overall, it is concluded in this analysis that USA firms are highly dependent on its assets, revenue and equity based investments.