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The pretax borrowing rate for interest bearing debt is calculated as: A) Interest Expense divided by Average Liabilities B) Interest Paid divided by Average Liabilities

The pretax borrowing rate for interest bearing debt is calculated as:

A) Interest Expense divided by Average Liabilities

B) Interest Paid divided by Average Liabilities

C) Interest Expense divided by Average Interest-bearing debt

D) Interest Expense divided by Average Long-term Debt

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