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I'm trying to calculate the flow ratio for Tekelec (TKLC). The balance sheet shows the following current liabilities:

Accrued expenses 16,321
Current portion of deferred revenues 36,352

Out of a total current liabilities of 76,232

These items are a pretty substantial portion of current liabilities. They are changing the flow ratio substantially over time, but I'm not sure if they should be included. They don't reflect real liabilities in the sense that TKLC will never pay cash out to someone for those items.
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