the accounting method used

Exit price accounting is a form of current cist accounting which occures when an entity decisde to exit the industry, it sold out its assets based on its net selling prices at the balance sheet date and on the basis of orderly sales.

There is no single ideal ratio.

Plant and equipment turnover ratio gives an indication of managment's ability to generate sales based upon investments in plants and equipment. Plant and Equipment Turnover = Sales / Average Total Plant and Equipment Inventories