The acid-test is calculated as: 
Definitions:
Unlevered Cost
The cost of an investment that does not include the effects of borrowing or leverage.
Annual Coupon
The annual interest payment made to bondholders, calculated as a percentage of the bond's face value.
Unlevered Cost
refers to the cost of an investment or project that does not include the effect of financial leverage, showing its risk and return profile without debt.
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