Before revision:  For such processes, we derive the probability density of the last passage time to a certain alarming level and the distribution of the time left until killing after the last passage time . We apply these results to the leverage process of the company.
After revision:  For such processes, we derive the probability density of the last passage time to a certain alarming level and the distribution of the time left until killing after the last passage time to that level. We then apply these results to the leverage process of the company.