true or false please answer al questions

51. A futures contract is a special type of forward contract. 52. A company begins the week with a leverage ratio of 1.25. During the week it issues additional (common) shares and uses the funds to purchase equipment (with no other changes). Its leverage ratio at the end of the week remains 1.25. 53. If the IRS were to increase the amount companies may deduct for depreciation, this will increase companies' accounting profits 54. The higher the profits tax rate, the lower after-tax ROE compared to before-tax. 55. Forward contracts are used by hedgers and by speculators. 56. The greater the percent of fixed cost in a business's total cost structure, the more operational leverage it has