Assertion: bankruptcy's debt | /r/HasProperty | due
Facets:
Source sentences:
text: Solvency is measured with a liquidity ratio called the "current ratio," a comparison between current assets (including cash on hand and any assets that could be converted into cash within 12 months such as inventory, receivables, and supplies) and current liabilities (debts that are due within the next 12 months, such as interest and principal payments on debt serviced, payroll and payroll taxes).