EXHIBIT 12 CASE CREDIT CORPORATION AND SUBSIDIARIES COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (DOLLARS IN MILLIONS) YEARS ENDED DECEMBER 31, ---------------------------- 1996 1995 1994 -------- -------- -------- Net Income....................................... $ 85 $ 94 $ 81 Add: Interest expense............................... 72 42 88 Amortization of capitalized debt expense....... 2 2 1 Portion of rentals representative of interest factor........................................ -- -- -- Income tax expense and other taxes on income... 45 53 55 Fixed charges of unconsolidated subsidiaries... -- -- -- Extraordinary loss............................. 3 -- 4 -------- -------- -------- Earnings as defined.......................... $ 207 $ 191 $ 229 ======== ======== ======== Interest expense................................. $ 72 $ 42 $ 88 Amortization of capitalized debt expense......... 2 2 1 Portion of rentals representative of interest factor.......................................... -- -- -- Fixed charges of unconsolidated subsidiaries..... -- -- -- -------- -------- -------- Fixed charges as defined..................... $ 74 $ 44 $ 89 ======== ======== ======== Ratio of earnings to fixed charges............... 2.80x 4.34x 2.57x ======== ======== ========