Debt-service coverage is defined as EBITDA, or earnings before interest, taxes, depreciation and amortization, relative to the current portion of long-term debt and interest.

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Hctor Medina, Cemex executive vice president of planning and finance, says Cemex's ratio of debt to cash flow (earnings before interest, taxes, depreciation and amortization) currently stands at 3.55 and should soon fall to 3.0.

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Effective October 1, 2002, for intragovernmental investments with the Bureau of the Public Debt (BPD), BPD and trading partner agencies will use the interest method for amortization on market-based notes, bonds, and zero-coupon bond securities.

WHITEHOUSE: M-03-01, Business Rules for Intragovernmental Transactions, Attachment B | The White House