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.
Surrounding the rotator cuff muscles are many groups of muscles that work together to produce the various movements of the shoulder. Located superior to the shoulder joint, the deltoid muscle works with the supraspinatus to abduct the arm at the shoulder.