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Interim Economic Guidance for Water Quality Standards
Worksheet X
Calculation of The Current Ratio
CR = CA ÷ CL
| Where: | CR | = | Current Ratio |
| CA | = |
Current Assets (the sum of inventories, prepaid expenses, and accounts receivable) |
|
| CL | = |
Current Liabilities (the sum of accounts payable, accrued expenses, taxes, and the current portion of long-term debt) |
| CA | $________ | (1) |
| CL | $________ | (2) |
| CR [Calculate: (1)/(2)] | ________ | (3) |