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

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

谢谢