v a r a d e k a ¨ i b e k o r d a j a = m u ¨ u ¨ g i t u l u v a r a d {\displaystyle varade\ k{\ddot {a}}ibekordaja={\frac {m{\ddot {u}}{\ddot {u}}gitulu}{varad}}}
p o ~ h i v a r a d e k a ¨ i b e k o r d a j a = m u ¨ u ¨ g i t u l u p o ~ h i v a r a j a ¨ a ¨ k {\displaystyle p{\tilde {o}}hivarade\ k{\ddot {a}}ibekordaja={\frac {m{\ddot {u}}{\ddot {u}}gitulu}{p{\tilde {o}}hivara\ j{\ddot {a}}{\ddot {a}}k}}}
d e b i t o o r s e v o ~ l g n e v u s e k a ¨ i b e k o r d a j a = k r e e d i t m u ¨ u ¨ g i k a ¨ i v e d e b i t o o r n e v o ~ l g n e v u s {\displaystyle debitoorse\ v{\tilde {o}}lgnevuse\ k{\ddot {a}}ibekordaja={\frac {kreeditm{\ddot {u}}{\ddot {u}}gik{\ddot {a}}ive}{debitoorne\ v{\tilde {o}}lgnevus}}}
v a r u d e k a ¨ i b e k o r d a j a = m u ¨ u ¨ d u d k a u p a d e k u l u v a r u d {\displaystyle varude\ k{\ddot {a}}ibekordaja={\frac {m{\ddot {u}}{\ddot {u}}dud\ kaupade\ kulu}{varud}}}
e t t e v o ~ t t e t a l i t l u s t s u ¨ k k e l = v a r u d e k a ¨ i b e v a ¨ l d e + d e b i t o o r s e v o ~ l g n e v u s e k a ¨ i b e v a ˙ l d e {\displaystyle ettev{\tilde {o}}tte\ talitlusts{\ddot {u}}kkel=varude\ k{\ddot {a}}ibev{\ddot {a}}lde+debitoorse\ v{\tilde {o}}lgnevuse\ k{\ddot {a}}ibev{\dot {a}}lde}
k r e d i t o o r s e v o ~ l g n e v u s e k a ¨ i b e k o r d a j a = m u ¨ u ¨ d u d k a p a d e k u l u k r e d i t o o r n e v o ~ l g n e v u s {\displaystyle kreditoorse\ v{\tilde {o}}lgnevuse\ k{\ddot {a}}ibekordaja={\frac {m{\ddot {u}}{\ddot {u}}dud\ kapade\ kulu}{kreditoorne\ v{\tilde {o}}lgnevus}}}
e t t e v o ~ t t e f i n a n t s e e r i m i s t s u ¨ k k e l = t a l i t l u s t s u ¨ k k e l − k r e d i t o o r s e v o ~ l g n e v u s e k a ¨ i b e v a ¨ l d e {\displaystyle ettev{\tilde {o}}tte\ finantseerimists{\ddot {u}}kkel=talitlusts{\ddot {u}}kkel-kreditoorse\ v{\tilde {o}}lgnevuse\ k{\ddot {a}}ibev{\ddot {a}}lde}