# Debt Service Flow Period Alignment

Hold a debt-service ratio that divides one quarter of earnings by one year of payments.

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

## Inputs
Earnings period, repayment period, due dates, currency, entity and formula policy.

## Workflow
1. Align earnings flow and debt-service obligations to one measurement period.
2. Do not annualize a seasonal quarter without an approved assumption.
3. Keep partial schedules outside accepted coverage.
4. Return mismatches and requested sources without covenant or solvency claims.

## Output contract
entity | earnings_period | debt_service_period | matching_period | assumption | hold

## Fictional acceptance test
Fictional quarter EBITDA30 and annual debt service50 numerically give0.6 but not an accepted same-period ratio. Multiplying30 by4 is an assumption, not sourced annual EBITDA.

## 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/commercial-lending/debt-service-coverage-ratio/

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