I'm trying to calculate this and I'm finding suggestions for different numerators which give vastly different results.  

All of these suggested numerators have Total Equity as the denominator:


Short-Term Debt
+ Current Portion of Long-term Debt
+  Long Term Debt


Total Liabilities


Total Long-Term Debt

I'm seeing more advice for using B but because the results are so very different I want to check with others.

Many thanks


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