B3. Use the assumptions described in the table when modeling items that are not computed as totals or subtotals.

Variable	Modeling assumptions
Revenue	Annual revenue growth in each forecast year equals the compound annual revenue growth rate from the historical period
Short-term debt	Short-term debt to revenue in each forecast year is 1.76% percentage points greater than the average annual ratio from the historical period year
Total long-term debt	Total long-term debt to revenue in each forecast year equals the average ratio of total long-term debt to revenue from the historical period
Current portion of long-term debt	Current portion of long-term debt to total long-term debt in each forecast year is 1.98 percentage points less the ratio of the current portion of long-term debt to long-term debt from the previous year
Interest expense	The interest rate on debt in each forecast year is 0.17 percentage points less than implied interest rate from the last historical year