In one sentence, describe what the following article is about: You can find the information you'll need to make this calculation on the company's balance sheet. You will have to make some decisions about which of the balance sheet accounts to include in your calculation of debt.  Equity refers to the funds contributed by the stockholders, plus the company's earnings. The balance sheet should include a figure labeled as total equity. When determining debt, include interest-bearing, long term debt such as notes payable and bonds. Be sure to include the current amount of long-term debt. You'll find this in the current liabilities section of the balance sheet.  Analysts often leave out current liabilities, such as accounts payable and accrued liabilities. These items provide little information about how a company is leveraged. This is because they do not reflect long-term commitments, but only the day-to-day operations of the business. Companies will sometimes keep certain expenditures off their balance sheets. This is to make their debt equity ratios look better.  You should include certain off-balance sheet liabilities when calculating debt. Operating leases and unfunded pensions are two common off-balance sheet liabilities. These expenditures are often large enough to include in the debt to equity ratio.  Other debt to look out for may come from joint ventures or research and development partnerships. Scan through the notes to the financial statements and look for off-balance sheet liabilities. Include those greater than 10% of the total of interest bearing debt. Find this ratio by dividing total debt by total equity. Start with the parts that you identified in Step 1 and plug them into this formula: Debt to Equity Ratio = Total Debt ÷ Total Equity. The result is the debt-to-equity ratio. For example, suppose a company has $300,000 of long-term interest bearing debt. The company also has $1,000,000 of total equity. This company would have a debt to equity ratio of 0.3 (300,000 / 1,000,000), meaning that total debt is 30% of total equity. Once you have calculated a company's debt to equity ratio, you can begin to develop an idea of its capital structure. Here are some things to keep in mind:  A ratio of 0.3 or lower is considered healthy by many analysts. In recent years though, others have concluded that too little leverage is just as bad as too much leverage. Too little leverage can suggest a conservative management unwilling to take risk. A ratio of 1.0 means that the company funds its projects with an even mix of debt and equity.  A ratio greater than 2.0 means that the company borrows a lot to finance operations. It means that creditors have twice as much money in the company as equity holders.  Lower ratios mean that the company has less debt, and this reduces risk. A company with less debt will also have less exposure to interest rate increases and changes in credit conditions. Some companies will choose debt financing despite the increased risk. Debt financing allows a company to gain access to capital without diluting ownership. It may sometimes also result in higher earnings. If a company with lots of debt becomes profitable, a small number of owners may make a lot of money.
Summary: Determine the company's debt and equity. Watch out for expenditures that aren't listed on the balance sheet. Calculate the debt-to-equity ratio. Do a basic assessment of the firm's capital structure.

In one sentence, describe what the following article is about: . In the lotus pose, your legs are crossed with both of your feet resting on top of your legs. This is a difficult position, so you may need to build up to it over the course of days, weeks, or months. Once you can do this, you can do this, try it without using your hands. Use your hands to bring your right foot, then your left foot, up to your chest. Practice until you can do it without feeling anything. Bring your feet higher and higher each day until you can bring them behind your head. You may need to put one leg behind your head, to start.
Summary: Practice the lotus pose Bring your feet to your chest. Keep at it.

In one sentence, describe what the following article is about: If you continue to experience bumps on your skin from acne or other skin conditions, then see a dermatologist. A dermatologist can evaluate your skin and recommend a prescription or over-the-counter treatment. If you don’t know how to find a dermatologist, then you can ask your doctor for a referral. There are several options for treating acne with prescription drugs. If your dermatologist thinks you need a prescription, then he or she may recommend:   Retinoids. These are the most commonly recommended medicines for acne. Retinoid creams, lotions, and gels help to prevent your pores from clogging. Your dermatologist may also recommend Dapsone along with the retinoids to increase their effectiveness.  Antibiotic creams or pills. Sometimes acnes can be so severe that it causes infections. When this happens, you may need a prescription antibiotic cream or pills to help the acne heal.  Oral contraceptives. If you are female, then your doctor may recommend oral contraceptives to help control your acne. However, there are some serious potential side effects associated with taking oral contraceptives, so make sure that you ask your doctor about the risks before you decide if this treatment is right for you.  Spironolactone. If oral contraceptives don’t work for you, then your doctor may recommend spironolactone (Aldactone).  Isotretinoin. This is a last resort treatment because of the potentially serious side effects, but it can be an effective treatment if other treatments have not helped. However, due to the risk of birth defects, women of child-bearing age have to take a pregnancy test to receive this medication. Rough skin can also result from acne scars, but there are some treatments that may help. Some things you might ask your dermatologist about include:   Dermabrasion. Dermabrasion can be an effective way to smooth out rough skin, especially if the roughness is from acne scars. It requires using a rotating brush to smooth out the surface of your skin. Ask your dermatologist about this option if your skin is rough from acne scars.  Soft tissue fillers. Your doctor can also inject fat into pitted areas of your skin to smooth out the surface. However, the results are only temporary, so you would need to have this treatment done on a regular basis to maintain the results.  Chemical peels. Peels can remove outer layers of skin and help to reduce the appearance of acne scars.  Laser resurfacing and light therapy. These treatments use lasers to help even out your skin’s surface and improve its appearance.  Skin graft surgery. For severe scars, a piece of skin can be surgically grafted onto your face. The results of this procedure are permanent, but the procedure is more serious than other treatments.
Summary:
See a dermatologist. Ask about prescription treatments for acne. Find out about medical treatments for acne scars.