SB55-SSA1-CA1,649,2018 1. For the vegetable contractor's 4th and 5th consecutive full license years as
19a contributing vegetable contractor, the vegetable contractor's current ratio
20assessment factor is 0.00058.

SB55-SSA1-CA1,649,2321 2. For the vegetable contractor's 6th or higher consecutive full license year as
22a contributing vegetable contractor, the vegetable contractor's current ratio
23assessment factor is 0.00035.

1(4) Debt to equity ratio assessment rate. A vegetable contractor's debt to
2equity ratio assessment rate for a license year is calculated, at the beginning of the
3license year, as follows:

SB55-SSA1-CA1,650,84 (a) If the vegetable contractor has filed an annual financial statement under
5s. 126.58 and that financial statement shows positive equity and a debt to equity
6ratio of not more than 4.0 to 1.0, the vegetable contractor's debt to equity ratio
7assessment rate equals the greater of zero or the debt to equity ratio assessment
8factor in sub. (5) (a) multiplied by the following amount:

SB55-SSA1-CA1,650,99 1. Subtract 4 from the debt to equity ratio.

SB55-SSA1-CA1,650,1010 2. Divide the amount determined under subd. 1. by 4.

SB55-SSA1-CA1,650,1111 3. Raise the amount determined under subd. 2. to the 3rd power.

SB55-SSA1-CA1,650,1212 4. Subtract 1.85 from the debt to equity ratio.

SB55-SSA1-CA1,650,1313 5. Divide the amount determined under subd. 4. by 2.5.

SB55-SSA1-CA1,650,1414 6. Raise the amount determined under subd. 5. to the 7th power.

SB55-SSA1-CA1,650,1615 7. Add the amount determined under subd. 3. to the amount determined under
16subd. 6.

SB55-SSA1-CA1,650,1717 8. Add one to the amount determined under subd. 7.

SB55-SSA1-CA1,650,2218 (b) If the vegetable contractor has filed an annual financial statement under
19s. 126.58 and that financial statement shows a debt to equity ratio of greater than
204.0 to 1.0 but less than 6.0 to 1.0, the vegetable contractor's debt to equity ratio
21assessment rate equals the debt to equity ratio assessment factor in sub. (5) (b)
22multiplied by the following amount:

SB55-SSA1-CA1,650,2323 1. Subtract 4 from the debt to equity ratio.

SB55-SSA1-CA1,650,2424 2. Divide the amount determined under subd. 1. by 4.

SB55-SSA1-CA1,650,2525 3. Raise the amount determined under subd. 2. to the 3rd power.

SB55-SSA1-CA1,651,1

14. Subtract 1.85 from the debt to equity ratio.

SB55-SSA1-CA1,651,22 5. Divide the amount determined under subd. 4. by 2.5.

SB55-SSA1-CA1,651,33 6. Raise the amount determined under subd. 5. to the 7th power.

SB55-SSA1-CA1,651,54 7. Add the amount determined under subd. 3. to the amount determined under
5subd. 6.

SB55-SSA1-CA1,651,66 8. Add one to the amount determined under subd. 7.

SB55-SSA1-CA1,651,117 (c) If the vegetable contractor has filed an annual financial statement under
8s. 126.58 and that financial statement shows negative equity or a debt to equity ratio
9of at least 6.0 to 1.0, the vegetable contractor's debt to equity ratio assessment rate
10equals the debt to equity ratio assessment factor in sub. (5) (b) multiplied by
1135.859145.

SB55-SSA1-CA1,651,1412 (d) If the vegetable contractor has not filed an annual financial statement
13under s. 126.58, the vegetable contractor's debt to equity ratio assessment rate
14equals the debt to equity ratio assessment factor in sub. (5) (b) multiplied by 1.34793.

SB55-SSA1-CA1,651,16 15(5) Debt to equity ratio assessment factor. (a) A vegetable contractor's debt
16to equity ratio assessment factor under sub. (4) (a) is 0.000135, except as follows:

SB55-SSA1-CA1,651,1917 1. For the vegetable contractor's 4th and 5th consecutive full license years as
18a contributing vegetable contractor, the vegetable contractor's debt to equity ratio
19assessment factor is 0.00008.

SB55-SSA1-CA1,651,2220 2. For the vegetable contractor's 6th or higher consecutive full license year as
21a contributing vegetable contractor, the vegetable contractor's debt to equity ratio
22assessment factor is zero.

SB55-SSA1-CA1,651,2423 (b) A vegetable contractor's debt to equity ratio assessment factor under sub.
24(4) (b) to (d) is 0.000203, except as follows:

SB55-SSA1-CA1,652,3

11. For the vegetable contractor's 4th and 5th consecutive full license years as
2a contributing vegetable contractor, the vegetable contractor's debt to equity ratio
3assessment factor is 0.00016.

SB55-SSA1-CA1,652,64 2. For the vegetable contractor's 6th or higher consecutive full license year as
5a contributing vegetable contractor, the vegetable contractor's debt to equity ratio
6assessment factor is 0.0001.