No. of Recommendations: 1

You asked about including these in the Flow Ratio:
Accrued expenses 16,321
Current portion of deferred revenues 36,352

I would absolutely include Accrued expenses. IIRC, this account measures things like wages that have been earned but not been paid yet or other expenses like that. (overhead perhaps?)

I'm not totally sure about the "current portion of deferred revenues". This could mean that the company has accepted the cash but not "booked" the revenues, which would be good since they already have the cash presumambly earning interest for the company. The Current portion bit probably means that it is deferred revenue that they will be recognizing in the near future, perhaps a year or so, at least that's my guess.

As always, I defer to the real accountants out there, not a duffer like myself. ;)

Hope that helped.


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