The times$-$burden$-$covered ratio is the same as the times$-$interest$-$earned ratio except that:

Multiple choice question.

the denominator of the times$-$burden$-$covered ratio includes principal repayments instead of interest payments.

principal repayment is expressed on a before$-$tax basis.

the denominator of the times$-$burden$-$covered ratio includes principal repayments in addition to interest payments.

the numerator is different.