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Complete the following statements with one of the terms listed here. Commitment Finance lease Leverage ratio Debt ratio Income tax payable Operating lease Deferred income taxes payable Lessee Times-interest-earned ratio 1. The measures the proportion of a company's total liabilities to its total assets. 2. is usually a long-term liability arising from the temporary timing differences for revenues and expense recognition between GAAP accounting rules and the U.S. tax code. 3. A enables a company leasing an asset to own it after a period of time. 4. A high indicates ease in paying interest expense. 5. is a current liability and represents the amount of income taxes a company must pay to the federal government based on tax reporting rules. 6. A lease that transfers ownership of the asset to the lessee by the end of the lease term would be a 7. A company's average total assets per dollar of average stockholders' equity is its 8. A contractual promise to make transactions in the future that create financial obligations for a company is a 9. The tenant in a lease arrangement is also known as the ollar of average stockholders' equity is its ions in the future that create financial obligations for a company is a Iso known as the commitment debt ratio deferred income taxes payable finance lease income tax payable lessee leverage ratio operating lease times-interest-earned ratio