Section 553.25 - What financial test procedures must I use to determine the amount of self-insurance allowed as OSFR evidence based on net worth?(a) Divide the total amount of the stockholders'/owners' equity listed on the balance sheet by ten.(b) Divide the net amount of the identifiable U.S. assets by the net amount of the identifiable total assets.(c) Multiply the net amount of plant, property, and equipment shown on the balance sheet by the number calculated under paragraph (b) of this section and divide the resultant product by ten.(d) The smaller of the numbers calculated under paragraphs (a) or (c) of this section is the maximum allowable amount you may use to demonstrate OSFR under this method.