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b. The times interest earned ratio does not consider the possibility of higher interest rates. c. The fixed charge coverage ratio includes capital lease payments

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b. The times interest earned ratio does not consider the possibility of higher interest rates. c. The fixed charge coverage ratio includes capital lease payments in the numerator only. d. The fixed charge coverage ratio includes rental payments in addition to interest payments. e. The fixed charge coverage ratio includes operating lease payments in the numerator only

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