Overview

The Viability Ratio measures expendable resources that are available to cover debt obligations (e.g., capital leases, notes payable, and bonds payable) and generally is regarded as governing an institution’s ability to assume new debt. This ratio is calculated as Expendable Net Position (excluding net position restricted for capital investments) divided by Long‐Term Debt.

Values

Benchmark is 1.25 for all fiscal years.

Fiscal Year UMS Viability Ratio
2008 0.77
2009 0.72
2010 0.99
2011 1.28
2012 1.33
2013 1.51
2014 1.69
2015 1.52
2016 1.62
2017 1.12
2018 1.27

Presentation

This line graph shows both the Benchmark Viability Ratio, and UMS Viability Ratio from the 2008 fiscal year through the 2018 fiscal year, with the ratios presented on the Y-axis and the fiscal years on the X-axis.

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