Match the following financial ratios that are based on comprehensive annual financial report (CAFR) information with the explanation for that ratio. Answer can be used once.

Ratio 1. General fund balances/Operating revenues 2. (Cash + short-term investments)/Current liabilities 3. General obligation long-term debt/Assessed valuation 4. Capital outlay from operating funds/Operating expenditures 5. General bonded debt/Legal debt limit 6. Accumulated depreciation/Average cost of depreciable assets 7. Net revenues/Total expenses 8. Non-tax revenues/Total revenues 9. Total liabilities/Total assets 10. Current assets/Current liabilities Explanation for Ratio a. An indicator of interperiod equity. b. An indicator of the government's commitment to replacement of capital assets. c. A indicator of the government's reliance on revenues it does not directly control. d. A measure of the degree to which government assets have been funded with debt. e. An indicator of the government's ability to pay its 60 to 90-day obligations. f. An measure of the government's capacity to issue debt. g. A measure of capital asset useful service life. h. A measure of the government's liquidity. i. An indicator of taxpayer debt burden. j. An indicator of the government's ability to withstand financial emergencies.