This credit rating is determined at the conclusion of each year or cycle. It is determined by comparing current debt interest rates to the prime rate. Overall, it determines the company's ability to repay its long-term debt. This rating is a good indicator of the overall health of the company. In every round, except the sixth round, both Andrews and Baldwin had the same credit rating. The reason for this change is because Andrews issued more long-term debt in that round. Baldwin did not incur any additional long-term debt from the fifth through sixth rounds. Baldwin saw an increase in assets and a decrease in debt during that round. This relationship caused a decrease in the interest rates charged to the company, resulting in an increase in the credit rating. Andrews had growing debt and growing assets equal to Baldwin. This increase in debt was the most important factor in evaluating the credit rating of each of these