Vertical analysis [ Choose ] A concept based on the time value of money. The value of a dollar today is more than the value of a dollar in the future. A liquidity ratio that represents the number of days in receivables. Computed by dividing net receivables by the value obtained by dividing net credit revenues by the number of days in the period. A process of converting dollar amounts to percentages to put information on the same relative basis. Also known as common sizing. A liquidity ratio indicating the number of days of operating expenses represented in the amount of unrestricted cash on hand. Computed by dividing unrestricted cash and cash equivalents by the value obtained by dividing cash operating expenses by the number of days in the period. Present value [ Choose ] A concept based on the time value of money. The value of a dollar today is more than the value of a dollar in the future. A liquidity ratio that represents the number of days in receivables. Computed by dividing net receivables by the value obtained by dividing net credit revenues by the number of days in the period. A process of converting dollar amounts to percentages to put information on the same relative basis. Also known as common sizing. A liquidity ratio indicating the number of days of operating expenses represented in the amount of unrestricted cash on hand. Computed by