👉 Austerest is a type of financial statement used in accounting to show how much money is being spent on assets or liabilities. It is also known as the "cost-to-achieve" or "profit-to-cost" ratio, which compares the amount of money that needs to be saved for the future to the amount of money that has already been spent on assets or liabilities. Austerest measures a company's ability to generate income from its assets and liabilities. It is calculated by dividing the total
