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Water: Economics

Policy & Guidance: Worksheet L

Interim Economic Guidance for Water Quality Standards

Debt to Equity Ratio


Where: DER =

Debt/Equity Ratio


Long-Term Liabilities (long-term debt such as bonds, debentures, and bank debt, and all other noncurrent liabilities such as deferred income taxes)

OE =

Owner Equity (the difference between total assets and total liabilities, including contributed or paid in capital and retained earnings)

Three Most Recently Completed Fiscal Years

19 ___

19 ___

19 ___

LTL $________
OE $________

DER [(1)/(2)]



Is the most recent year typical of the three years? __ Yes   __ No

(If not, you might want to use an earlier year or years for the analysis)

How does the Debt to Equity Ratio compare with the ratio for firms in the same business?

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