There are no three calculation methods for self-owned funds, only two calculation methods; They are:

1, enterprise's own funds = assets-liabilities.

2, the enterprise's own funds = owner's equity.

Self-owned capital refers to its own working capital, that is, deducting the owner's equity of fixed assets and other funds for operating turnover.

Deducting all its own funds is obviously problematic. Most of the self-owned funds of enterprises are used for fixed capital investment, not working capital. It is more reasonable to deduct the part of the borrower's own funds used for liquidity. Otherwise, none of the borrowing enterprises need funds now, which is not the case.

Composition of self-owned funds:

Due to the different ownership forms and financial systems of the means of production and operation, enterprises have different channels to obtain their own funds:

1, part of which comes from national financial allocation and free transfer of fixed assets.

2. Part of it comes from various special funds accumulated within the enterprise and is paid from the cost and after-tax profit according to state regulations.

3. In addition, it also comes from fixed liabilities, that is, a part of the funds that the company can often use in payables and prepayments according to the provisions of relevant systems and settlement procedures.

Refer to the above content: Baidu Encyclopedia-own funds