Record the scope before the number
The CSV has fields for reporting period, balance and flow scope, day count, average convention, source and proxy use. Replace the synthetic payables row with your own learning exercise.
Check comparability explicitly
Two ratios with the same label can use different denominators or averaging methods. The log helps identify that difference before interpreting the result as an economic change.
Write the conclusion the evidence supports
Add an interpretation limit, such as “period-average estimate, not an individual payment date.” The worksheet is an original research aid, not a regulator form or an issuer risk certification.