# Current Ratio Component Check

Check a current ratio against the current-asset and current-liability components.

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

## Inputs
Current assets, current liabilities, and the reported current ratio.

## Workflow
1. Record current assets and current liabilities.
2. Compute the ratio.
3. Compare to the reported figure and identify the components used.
4. Return the check without restatement.

## Output contract
current_assets | current_liabilities | computed_ratio | reported_ratio | difference

## Fictional acceptance test
Fictional quarter shows current assets of 480,000 over current liabilities of 300,000, a ratio of 1.6; a reported 1.2 used total liabilities of 400,000, a denominator error.

## 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/current-ratio-formula/

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