Part of the supply can have deteriorated, becoming obsolete or perdida' ' (ROSS; WESTERFIELD; JORDAN, 2010, p.82) Beyond the possibilities of the supply to lose value in the market, to ruin, to become obsolete, it is an asset inside of the company who stops being transformed into money in a short period of time, is much more difficult of what any another current assets. To calculate the index, must be used formulates it baixo.ILS= (AC-ESTOQUE) /PC2.8 Liquid capital eliminates (CCL) According to Souza (2006 P. 402), this concept if bases on the difference between the assets and circulating liabilities. how much bigger it will be the CCL, better will be the condition of liquidity of the company, however, for a company already in functioning, it is possible to find CCL negative and with good liquidity, this depends on the branch of activity of the organization. To find value CCL, the current assets of the circulating liabilities must be diminished, as follows to follow: Capital CCL=AC-PC2.9 of Third (C3) ' ' The use of debts in the capital of the company is called indebtedness. The more debt, greater the indebtedness degree. The debt functions as a handspike, in the direction of that to use it can increase as many profits as perdas.' ' (ROSS; WESTERFIELD; JORDAN, 2010, P. 58).

' ' The index of capital of third indicates the percentage of capital of third in relation to the patrimony eliminates, portraying the dependence of the company in relation to the resources externos.' ' (Souza, 2006, p.293) Therefore, capital of third is that caught value as loan or financing and that it is not come nor of the partners, nor of the profit of the organization. On this loaned value, the company will pay a tax for paying this capital throughout the time, such tax is called of interests. To calculate which the percentage that the organization possesss of its total with third, is used the following one formulates.