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急问:take or pay commitment

if a company has a long-term take or pay comitment with its major supplier,when calculate the company's financial ratio,a financial analysit should :

add the present value of the minimum future commitment to the company's debt only or to both the assets and debt?

请高手给解释下如何做?为什么?谢谢啦

[em09]

Both. Additional debt comes from pay comitment, additional asset comes from future delivery of goods. see if I'm wrong. : )

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should be added to both Asset and Liability

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谢谢

[em07]

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