There is disagreement on all but which of the following items as to whether it should be considered a liability in the debt ratio? 1. Short-term liabilities 2. Reserve accounts 3. Deferred taxes 4....

There is disagreement on all but which of the following items as to whether it should be considered a liability in the debt ratio? 1. Short-term liabilities 2. Reserve accounts 3. Deferred taxes 4. Noncontrolling income (loss) 5. Preferred stock