How to use this calculator
- Enter change in net operating assets, average net operating assets.
- Choose a display currency, then select Calculate. Results also update after a brief pause while you edit.
- Read the result with the assumptions below. Export details or save a second scenario to compare your choices.
Formula and method
Accrual ratio=change in net operating assets/average net operating assets.
Assumptions and limitations
Use one consistent operating-asset definition and comparable opening/closing balance sheets; not a fraud test.
Worked example
With change in net operating assets = 20000, average net operating assets = 200000, accrual ratio is approximately 10%.
What the result means
Inspect the share of operating assets added through accruals over a reporting period.
Common questions
How should I interpret accrual ratio?
Inspect the share of operating assets added through accruals over a reporting period.
What should I check before using this result?
Use one consistent operating-asset definition and comparable opening/closing balance sheets; not a fraud test.
Methodology and transparency
Calculation specification reviewed on 2026-10-14. Mathematical implementation is tested against independent reference fixtures. This does not imply review by a licensed financial professional. Read the testing and precision policy.