> For the complete documentation index, see [llms.txt](https://smart-dragon.gitbook.io/smartdragon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://smart-dragon.gitbook.io/smartdragon/smartdragon-support-1/smart-invest/financial-ratios/corporate-financial-ratio/asset-structure-index.md). # Asset structure index Asset structure index reflects the level of debt, using leverage of the enterprise. * **Debts appropriation** - Accounts payable to suppliers, advanced customers, payable to the state, other payables, etc..., which the enterprise has not yet completed. * **Total Debt** - The sum of debts and financial obligations that an individual or enterprise owes to outsiders. * **Net Debt** - Measures an enterprise's ability to pay its debt obligations by comparing its total debt to the enterprise's current assets. * **Short-term Debt/Equity** - A measure of short-term debt versus equity. * **Long Term Debt/Equity** - A measure of long term debt versus equity. * **Debt/Equity** - Reflects the debt management capacity and financial size of an enterprise. * **Debt/Assets** - A measure of a business's debt-financed assets rather than equity. * **Current Liabilities/Assets** - Measures the percentage of an enterprise's assets that are financed with short-term debt. * **Long-term Liabilities/Assets** - Measures the percentage of an enterprise's assets that are financed with long-term debt. * **Total Assets/Equity (Leverage Ratio)** - Reflects the ability of an enterprise to use capital to finance its business. Asset structure index