IBM
 Data for the year ended December 31, 2023:

Item	Amount
Total Assets	$1,800,000,000
Total Liabilities	$1,200,000,000
Shareholders' Equity	$600,000,000
Revenue	$900,000,000
Operating Expenses	$600,000,000

Requirements:

1. Calculate IBM's debt-to-equity ratio.
2. Determine IBM's net profit margin.
3. Analyze the impact of total assets on IBM's financial leverage.
4. Discuss how IBM recognizes revenue from technology services.
5. Evaluate IBM's financial health using the interest coverage ratio.
6. Explain the role of the Income Measurement Objective in IBM’s financial planning and strategic growth.