B2. 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 year of the forecast period equals average annual growth over the historical period
Short-term debt	Short-term debt to revenue in the first forecast year equals the average annual ratio of short-term debt to revenue from the historical period and the ratio in each subsequent year is 1.73 percentage points less than the ratio from the previous year
Total long-term debt	Total long-term debt to revenue in each forecast year equals the average annual ratio of total long-term debt to revenue from the historical period
Interest expense	The interest rate on short-term debt in each forecast year is 0.35 percentage points less than the average annual implied interest rate for all debt from the historical period and the interest rate on total long-term debt in each forecast year is 0.19 percentage points greater than the implied interest rate for all debt from the last year of the historical period