... authorized capital of $2,00,000 divided 143http://www.ventureline.com/glossary.asp Accounting Dictionary – 27 - DIR A&E can mean either Appropriation & Expense or Analysis & Evaluation. ... Obviously a higher Z-Score is desirable. • MODEL B Z-SCORE (For Private General Firm) Model B Z-Score is appropriate for a private general non-manufacturing firm. A Z-Score of 2.60 or above ... records/books, a "Z-Score" derived from those "cooked books" is of highly suspect value. • ORIGINAL Z-SCORE (For Public Manufacturer) If the Z-Score is 3.0 or above - banruptcy is...