Section 553.28 - What financial test procedures must I use to evaluate the amount of self-insurance allowed as OSFR evidence based on unencumbered assets?(a) Divide the total amount of the stockholders'/owners' equity listed on the balance sheet by 4.(b) Divide the value of the unencumbered U.S. assets by 2.(c) The smaller number calculated under paragraphs (a) or (b) of this section is the maximum allowable amount you may use to demonstrate OSFR under this method.