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 used in all side lifting movements and any movement of the humerus on the scapula.It is divided into two portions, anterior and posterior, with the fibres having different roles due to their orientation.Origin. 1  Outer 1/3 of the clavicle. 2  Acromion process.3  Spine of the scapula.he deltoid muscle is used in all side lifting movements and any movement of the humerus on the scapula. It is divided into two portions, anterior and posterior, with the fibres having different roles due to their orientation. Origin. 1  Outer 1/3 of the clavicle. 2  Acromion process. 3  Spine of the scapula.