ATCP 100.135(2)(a) (a) If the milk contractor has filed an annual financial statement under s. 126.44, Stats., and that financial statement shows a current ratio of at least 1.25 to 1.0, the milk contractor’s current ratio assessment rate equals the greater of zero or the current ratio assessment factor in sub. (3) (a) multiplied by an amount determined as follows:

ATCP 100.135(2)(a)1. 1. Subtract 3 from the current ratio.

ATCP 100.135(2)(a)2. 2. Divide the amount determined under subd. 1. by 6.

ATCP 100.135(2)(a)3. 3. Multiply the amount determined under subd. 2. by negative one.

ATCP 100.135(2)(a)4. 4. Raise the amount determined under subd. 3. to the 3rd power.

ATCP 100.135(2)(a)5. 5. Divide 0.55 by the current ratio.

ATCP 100.135(2)(a)6. 6. Raise the amount determined under subd. 5. to the 7th power.

ATCP 100.135(2)(a)7. 7. Add the amount determined under subd. 4. to the amount determined under subd. 6.

ATCP 100.135(2)(a)8. 8. Add 0.075 to the amount determined under subd. 7.

ATCP 100.135(2)(b) (b) If the milk contractor has filed an annual financial statement under s. 126.44, Stats., and that financial statement shows a current ratio of less than 1.25 to 1.0, but greater than 1.05 to 1.0, the milk contractor’s current ratio assessment rate equals the current ratio assessment factor in sub. (3) (b) multiplied by an amount determined as follows:

ATCP 100.135(2)(b)1. 1. Subtract 3 from the current ratio.

ATCP 100.135(2)(b)2. 2. Divide the amount determined under subd. 1. by 6.

ATCP 100.135(2)(b)3. 3. Multiply the amount determined under subd. 2. by negative one.

ATCP 100.135(2)(b)4. 4. Raise the amount determined under subd. 3. to the 3rd power.

ATCP 100.135(2)(b)5. 5. Divide 0.55 by the current ratio.

ATCP 100.135(2)(b)6. 6. Raise the amount determined under subd. 5. to the 7th power.

ATCP 100.135(2)(b)7. 7. Add the amount determined under subd. 4. to the amount determined under subd. 6.

ATCP 100.135(2)(b)8. 8. Add 0.075 to the amount determined under subd. 7.

ATCP 100.135(2)(c) (c) Except as provided in par. (e), if the milk contractor has filed an annual financial statement under s. 126.44, Stats., and that financial statement shows a current ratio of less than or equal to 1.05 to 1.0, the milk contractor’s current ratio assessment rate equals the current ratio assessment factor in sub. (3) (b) multiplied by 0.1201478.

ATCP 100.135(2)(d) (d) Except as provided in par. (e), if the milk contractor has not filed an annual financial statement under s. 126.44, Stats., the milk contractor’s current ratio assessment rate equals the current ratio assessment factor in sub. (3) (b) multiplied by 0.103005.

ATCP 100.135(2)(e) (e) If the milk contractor procures producer milk in this state solely as a producer agent and the milk contractor has not filed an annual financial statement under s. 126.44, Stats., or has filed an annual financial statement that shows a current ratio of not more than 1.05 to 1.0, the milk contractor’s current ratio assessment rate is 0.00025, except that for the milk contractor’s 5th or higher consecutive full license year of participation in the fund the milk contractor’s current ratio assessment rate is 0.000175.

ATCP 100.135(3) (3) Current ratio assessment factor.

ATCP 100.135(3)(a) (a) A milk contractor’s current ratio assessment factor under sub. (2) (a) is 0.001, except as follows:

ATCP 100.135(3)(a)1. 1. For the milk contractor’s 3rd consecutive full license year as a contributing milk contractor, the milk contractor’s current ratio assessment factor is 0.0007.

ATCP 100.135(3)(a)2. 2. For the milk contractor’s 4th consecutive full license year as a contributing milk contractor, the milk contractor’s current ratio assessment factor is 0.0003.

ATCP 100.135(3)(a)3. 3. For the milk contractor’s 5th or higher consecutive full license year as a contributing milk contractor, the milk contractor’s current ratio assessment factor is zero.

ATCP 100.135(3)(b) (b) A milk contractor’s current ratio assessment factor under sub. (2) (b) to (d) is 0.0015, except that, for the milk contractor’s 5th or higher consecutive full license year of participation in the fund, the milk contractor’s current ratio assessment factor is 0.000675.

ATCP 100.135(4) (4) Debt to equity assessment rate. A milk contractor’s debt to equity ratio assessment rate is calculated, at the beginning of the license year, as follows:

ATCP 100.135(4)(a) (a) If the milk contractor has filed an annual financial statement under s. 126.44, Stats., and that financial statement shows positive equity and a debt to equity ratio of not more than 2.0 to 1.0, the milk contractor’s debt to equity ratio assessment rate equals the greater of zero or the debt to equity ratio assessment factor in sub. (5) (a) multiplied by an amount determined as follows: