# Debt To Equity Component Check

Check a debt-to-equity ratio against the debt components included in the numerator.

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

## Inputs
Total liabilities, long-term debt, total equity, and the reported ratio.

## Workflow
1. Record total liabilities, long-term debt and total equity.
2. Compute the ratio on total liabilities.
3. Compare to the reported ratio and identify the numerator basis.
4. Return the check without restatement.

## Output contract
total_liabilities | long_term_debt | equity | computed_de | reported_de | difference

## Fictional acceptance test
Fictional balance sheet shows total liabilities of 450,000 and equity of 300,000, a ratio of 1.50; a reported 1.20 used only long-term debt of 360,000, an input-scope gap of 0.30.

## 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-to-equity-ratio-formula/

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