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Water: Economics

Policy & Guidance

Interim Economic Guidance for Water Quality Standards

Worksheet Z

Debt to Equity Ratio

DER = LTL ÷ OE

Where: DER = Debt/Equity Ratio
LTL = 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)

LTL $________ (1)
OE $________ (2)
DER [(1)/(2)] ________ (3)

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