Debt ratio is a balance sheet ratio. It is calculated by dividing total liabilities by total assets, both of which are balance sheet components. Debt to equity ratio is a balance sheet ratio because it is calculated by dividing total liabilities by total shareholders equity, both of which are balance sheet items.
In human anatomy, the deltoid tuberosity is a rough, triangular area on the antero lateral (front-side) surface of the middle of the humerus to which the deltoid muscle attaches.
The deltoid muscle is the muscle that gives the shoulder its rounded shape. Many mammals have this muscle, as the design is very efficient, and this muscle is responsible for the abduction of the shoulder and some of the rotation of the arm or limb.he deltoid muscle is responsible for the shoulder's rounded shape. The military press strengthens the deltoids, or shoulders muscles, and other muscles of the upper body.