Hi Alicia! Thanks for your reply! To your point, these financial tools do provide information such as asset value, debt and equity structure, cash liquidity, return-on-investment, etc. This is company-wide and, in some cases, by department as well. Such tools help a functional manager not only control costs, but aid in decision-making on things such as budgeting, asset allocation, lease vs. buy, and debt vs. equity financing. Perhaps most importantly from the department standpoint is cost control and short -term liquidity. If an organization's current ratio is such that it cannot pay its short-term obligations, that is an immediate red flag. Thanks again for your observations, hope you are enjoying the course. Jay Hollowell ML141 Facilitator