High PTH levels may be caused by: 1  A parathyroid gland growth (hyperplasia) or a parathyroid tumor. 2  A low level of calcium in the blood. A low blood calcium level can be caused by kidney disease, kidney failure, severe vitamin D deficiency, or an inability of the intestines to absorb calcium from food.
The equity multiplier is a financial leverage ratio that measures the amount of a firmâs assets that are financed by its shareholders by comparing total assets with total shareholderâs equity. In other words, the equity multiplier shows the percentage of assets that are financed or owed by the shareholders.
Cost Accounting: Operating Leverage. Cost Accounting For Dummies. The degree of operating leverage is a cost accounting formula that shows how well youâre using your fixed costs to generate a profit. The more profit you can generate from the same amount of fixed cost, the higher your degree of operating leverage.