An analysis of governmental and not-for-profit financial performance allows external entities to objectively determine an organizations financial condition. Your city has just experienced a wild fire in the adjacent foothills and consequently you are being considered for National Disaster status with regards to federal disaster aid. As the City Controller you have been asked to identify some financial indicators, or ratios, that are designed to measure the short-term financial positions of your governmental agency. Why are these short-term metrics not as useful in assessing long-term financial or economic condition?