5)	What are debt service (coverage) ratios
	What is the formula to use
	to determine debt service coverage

Newton Inc Statement of Income Revenues Rental Income Total Revenues Cost of Revenues Gross Profit Selling, General and Administrative Expenses Income from operations Other Income (Expense) Interest Expense Interest Income Gain (Loss) from Foreign Cumency Exchange Total Other Income (Expense) Total Income (loss) before Provision for Income Taxes Provision for Income Taxes Net Income 12/31/2010 18,000,000 18,000,000 10,983,333 7,016,667 3,000,000 4,016,667 (16,000) 36,000 20,000 4,036,667 (1,009,167) 3,027,500 12/31/2009 17,650,000 17,650,000 10,502,000 7,148,000 3.000.000 4,148.000 (17,000 36,000 19,000 4,167,000 (1,041,750) 3,125,250