Engineering Economics
Current assets less inventories divided by current liabilities is known as

Current ratio
Liquidity ratio
Acid-Test (or Quick) ratio
Debts ratio

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Engineering Economics
Using factor method, the depletion at any given year is equal to:

Initial cost of property divided by the total units in property
Initial cost of property times number of unit sold during the year divided by the total units in property
Initial cost of property divided by the number of units sold during the year
Initial cost of property times number of units sold during the year

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