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.
3.The posterior division, also known as the posterior deltoid, is located on the backside of the shoulder joint. The Deltoid Muscles consist of three divisions highlighted in this picture. Typically, there is a combination of these divisions which work together to produce specific movements.