EXHIBIT 12 CASE CREDIT CORPORATION AND SUBSIDIARIES COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (dollars in millions) Post-acquisition Pre-acquisition basis of basis of accounting accounting ---------------- --------------- Year ended Year ended November 12 to January 1 to December 31, December 31, December 31, November 11 2001 2000 1999 1999 ---- ---- ---- ---- Net (loss) income $ (25) $ (8) $ 3 $ 58 Add: Interest expense 197 229 25 163 Amortization of capitalized debt expense -- -- 1 1 Income tax (benefit) expense and other taxes on income (18) (11) 3 32 ----- ----- ----- ----- Earnings as defined $ 154 $ 210 $ 32 $ 254 ===== ===== ===== ===== Interest expense $ 197 $ 229 $ 25 $ 163 Amortization of capitalized debt expense -- -- 1 1 ----- ----- ----- ----- Fixed charges as defined $ 197 $ 229 $ 26 $ 164 Ratio of earnings to fixed charges .78x .92x 1.23x 1.55x ===== ===== ===== ===== For the year ended December 31, 2001, there was a $43 million deficiency in the coverage of earnings as defined to fixed charges as defined. 54