B1. Use the assumptions described in the table when modeling items that are not computed as totals or subtotals.

Variable	Modeling assumptions
Revenue	Annual revenue growth in each forecast year equals the compound annual revenue growth rate from the historical period
Short-term debt	Short-term debt to revenue in each forecast year is 1.11 percentage points greater than the ratio from the previous year
Current portion of long-term debt	Current portion of long-term debt to revenue in each forecast year is 0.24 percentage points less than the average ratio from the last 2 years of the historical period
Long-term debt in long-term liabilities	Long-term debt in long-term liabilities to sales in each forecast year equals the weighted average ratio of long-term debt in long-term liabilities to sales from the historical period, where the last year of the historical period is weighted at 60%, the year before that is weighted at 30%, and the year before that is weighted at 10%
Interest expense	The interest rate on debt in each forecast year is 0.18 percentage points greater than the average annual implied interest rate from the historical period