Dictionary.com
Thesaurus.com

Q-ratio

American  
[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.