# Asset Turnover Average Denominator Check

Check an asset turnover ratio against the average-assets denominator convention.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Revenue, opening assets, closing assets, and the quoted turnover ratio.

## Workflow
1. Record revenue and opening and closing assets.
2. Compute average assets.
3. Divide revenue by average assets and compare to the quoted ratio.
4. Return the check without restatement.

## Output contract
revenue | opening_assets | closing_assets | average_assets | computed_ratio | quoted_ratio | difference

## Fictional acceptance test
Fictional year shows revenue of 500.0 with opening assets of 300.0 and closing assets of 380.0, an average of 340.0: computed turnover of 1.47 versus a quoted 1.67 that used closing assets, a denominator-basis gap of 0.20.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/asset-turnover-ratio/

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