Auditors use a process called ratio analysis when analyzing companies. A type of this analysis is called long-term debt paying ability ratios and this is very important when deciding how to invest in a stock or share. Companies must be able to have a certain amount of liquidity in order to participate in the economy, nonetheless, those companies which lack liquidity can have a high debt ratio but actively counter their debt with strategies that allow them to stay afloat during challenging times of the economy.

Liquidity is important because it provides a way for a company to fulfill its expense responsibilities while making sure that shareholders are paid dividends and that their investment is profitable in the long term. Short-term and long-term debt are two strategies that can allow businesses to maintain a level of stability while paying fixed costs and allowing the variable costs to be addressed when it is necessary.

Long-term debt is a strategy that companies use to sustain a long-term project, and does not necessarily mean that the company is not a going concern. The suitability of a company for a specific market is based on their business plan, products and services and the likable possibility that the company will provide an appropriate solution to its customers. Debt can be detrimental if there is no specific plan put in place to counter high taxes and competition but with the right tools and team of experts, companies can learn new trades and strategies that are ethical, legal and positive for results within the organization.

As mentioned by various scholars and authors who believe that wealth growth and management is a myth, debt is also a factual part of business that encompasses ramifications but that provides a source of sustainability when well-managed, as stated above. Debt, in parallel with wealth, can be compensating for factors beyond the control of financial advisors, tax planners and CPAs. It is important to keep an open mind and to provide the best advice to consumers, shareholders and investors because there is a path and not a single defined target goal, markets change and they can be disruptive for business owners, that can be detrimental while debt can become a tool to maintain the feasibility of a business.