(a) The deficit ratio is computed by:
(1) dividing the numerator computed under Subsection (b) by the denominator described by Subsection (c); and
(2) rounding that result to the nearest hundredth.
(b) The numerator is computed by subtracting the balance of the compensation fund, considering any federal advance, from the floor of the compensation fund.

(c) The denominator is the amount of contributions due under the general tax rate and the replenishment rate for the four calendar quarters ending the preceding September 30 from employers entitled to an experience rate on the tax rate computation date.