“… Phillips argues TIA’s overall approach is flawed because it 'compares assets available today to repay liabilities due in the future.' Comparing the city’s liabilities on an accrued basis, and later, on a cash basis, she maintains, is faulty. … Phillips points to the city’s triple-A credit rating provided by all three major credit agencies …”  (Note: see this “Bill’s Blog” post, “How can Delaware be a AAA and an F at the same time?”)