Article: Add 1 cup (200 g) of granulated sugar to a medium size saucepan with a heavy bottom. Turn the burner to medium to allow the sugar to start to heat. A 2 quart (1.9 L) saucepan is usually large for the sauce. Make sure that your saucepan is clean before your start making the sauce. If there is any dirt or debris in it, crystals can form around it when you begin heating the sugar. As the sugar is heating, use a heat-resistant rubber spatula or wooden spoon to stir it constantly. The sugar will start to clump, and eventually melt into a liquid. Continue stirring it until the liquid is thick and turns a dark amber color, which can take 5 to 10 minutes. The sugar can burn easily, so be sure to watch it and stir continuously. When the sugar has melted into an amber colored liquid, mix 6 tablespoons (90 g) of salted butter that's been cut into pieces into the pan. Allow the butter to heat until it melts into the sugar, which typically takes 2 to 3 minutes. Stir the mixture regularly to help the butter melt. When you add the butter to the sugar, the caramel mixture will bubble rapidly. Be careful to avoid burning yourself. You can use unsalted butter in the sauce if you prefer. No other changes need to be made to the recipe.
Question: What is a summary of what this article is about?
Heat the sugar in a saucepan. Stir the sugar constantly until it melts. Add the butter and stir until it melts.
Article: Current assets are assets that a company will convert to cash within one year. These assets include cash and other short-term accounts. For example, accounts receivable, prepaid expenses and inventory would all be current assets. You can usually find this information on a company's balance sheet, which should include a subtotal of current assets. If the balance sheet does not include a subtotal of current assets, read through the balance sheet line by line. Add up all accounts which meet the definition of a current asset to come up with a subtotal. For example, you would include the figures listed for "accounts receivable," "inventory," and "cash and equivalents." Current liabilities are those that are due within one year. They include accounts payable, accrued liabilities and short-term notes payable. The balance sheet should include a subtotal of current liabilities. If it does not, use the balance sheet information to find this total by adding up the listed liabilities. For example, this would include "payables and provisions," "taxation payable," and "short term loans." This calculation is just basic subtraction. Subtract the current liability total from the current asset total. For example, imagine a company had current assets of $50,000 and current liabilities of $24,000. This company would have working capital of $26,000. The company would be able to pay all its current liabilities out of current assets and would also have cash left over to serve other purposes. The company could use the cash for financing operations or long-term debt payment. It could also distribute the money to shareholders. If current liabilities are greater than current assets, the result is a working capital deficit. A deficit could signal that the company is at risk of becoming insolvent (meaning unable to pay their debts when they become due). There are many reasons why a company may become insolvent. Such a company may need other sources of long-term financing. This may signal the company is in trouble, and may not be a good investment. For example, consider a company with current assets of $100,000 and current liabilities of $120,000. This means they will only be able to pay $100,000 of that debt, and will still owe $20,000 (their working capital deficit). In other words, the company will be unable to meet its current obligations and must sell $20,000 worth of long-term assets or find other sources of financing. If the company is in danger of being insolvent, they may opt to restructure the debt so that they can continue operating while paying off their debt.
Question: What is a summary of what this article is about?
Calculate current assets. Calculate current liabilities. Calculate working capital.
Article: To make a fan fold, you will need a pressed square napkin, a flat surface to work on, and either a glass or plate. You can either place the finished fan fold on a dinner plate, or in an empty glass. You can use either cloth or paper napkins, though cloth will look more elegant and refined. Cloth napkins are also reusable so you can continue to use them for other special occasions. The bigger the napkin, the larger your fan will be. Smooth the napkin out by hand so there aren't any wrinkles. The napkin should now be a rectangle. Orient the open half where the two edges meet towards you. Starting on one end, take approximately two inches of fabric and fold it in towards the center. You will continue folding the napkin like an accordion, taking two inches of fabric and folding it towards the center of the napkin. Stop folding when you have approximately four inches of unfolded napkin left. Now, fold the napkin in half horizontally bringing the two bottom edges of the fan together. Your fan should now be folded in half with the extra four inches of unfolded napkin hanging on the inside fold of the fan. If the unfolded napkin is on the outside of the fan, unfold the fan and refold it the opposite way. Take the unfolded corners that are part of the four inches of unfolded napkin section. Tuck the top corners unfolded napkin section into where the two halves of the fan meet. This will make a triangular edge along the unfolded section. Make sure to tuck it securely to make a sturdy base. Let the napkin fan out into a semi-circle. The base that you've created from folding the unfolded corners of the napkin will act as a base to keep your napkin fan standing. Be aware that this fan is delicate. The fan may fall and unfold if you try to move the dinner plate that it is resting on. You can use the same basic technique of the standing fold to create a fan that can be placed inside of a glass. Rather than leaving four unfolded inches, fold the entire napkin like an accordion. Now that the napkin is fully folded, take one end of the fan and fold approximately one inch over. Allow the fan to open up. Place the folded end of the fan into your glass and spread the rest of the fan out. This technique is called the goblet fan.
Question: What is a summary of what this article is about?
Collect your materials. Set a pressed square napkin onto a dinner table. Fold the napkin in half horizontally. Fold the napkin 2 inches in from the side. Grasp the fan on either edge. Grasp the unfolded corners of the napkin. Set the base of the fan on the plate. Modify the fan, if desired.