In a dramatic move, Standard & Poor’s Ratings Group, the large financial company that evaluates the riskiness of companies’ debt, downgraded its rating of General Motors and Ford Motor Co. debt to “junk” bond status because of concerns about the companies’ profitability and cash flows. Despite aggressive cost cutting, both companies still face substantial future liabilities for health-care and pension obligations. They are losing money or barely breaking even on auto operations that concentrate on slow-selling SUVs. High gas prices and competition force them to sell the cars at a discount. The companies are counting on SUVs to make a comeback. What standards do you think Standard & Poor’s would use to evaluate Ford’s progress? What performance measures would Standard & Poor’s most likely use in making its evaluation?