> ≤ to Rating is Spread is
-100000 0.199999 D2/D 20.00%
0.2 0.649999 C2/C 17.50%
0.65 0.799999 Ca2/CC 15.78%
0.8 1.249999 Caa/CCC 11.57%
1.25 1.499999 B3/B- 7.37%
1.5 1.749999 B2/B 5.26%
1.75 1.999999 B1/B+ 4.55%
2 2.2499999 Ba2/BB 3.13%
2.25 2.49999 Ba1/BB+ 2.42%
2.5 2.999999 Baa2/BBB 2.00%
3 4.249999 A3/A- 1.62%
4.25 5.499999 A2/A 1.42%
5.5 6.499999 A1/A+ 1.23%
6.5 8.499999 Aa2/AA 0.85%
8.50 100000 Aaa/AAA 0.69%

[1]
Aswath Damodaran:
If yes, fill in the attached worksheet on operating leases
[2]
Aswath Damodaran:
If your most recent year's operating income is unusually low or high, you can use the average operating income from the last few years.
[3]
Aswath Damodaran:
Enter the interest expense from the most recent income statement.
[4]
Aswath Damodaran:
I use a 10 year government bond rate.