| Variables (a) | Management decisions | ||
| Year 1 | Year 2 | Year 3 | |
| IA | 80 | 30 | 60 |
| IT | 20 | 70 | 40 |
| TOTAL ASSETS | 100 | 100 | 100 |
| IF | 60 | 80 | 30 |
| MR | 40 | 20 | 70 |
| TOTAL LIABILITIES | 100 | 100 | 100 |