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.
Some of the main muscles of the shoulder that move the upper arm include the deltoid and the pectoralis major. The deltoid is this muscle here, right at the shoulder joint. You could say that this is the muscle that gives your shoulder that rounded shape that it has.It stabilizes and moves the shoulder and arm.The deltoid is the main abductor muscle of the shoulder, meaning it moves the arm away from the center of the body.he deltoid is this muscle here, right at the shoulder joint. You could say that this is the muscle that gives your shoulder that rounded shape that it has. It stabilizes and moves the shoulder and arm. The deltoid is the main abductor muscle of the shoulder, meaning it moves the arm away from the center of the body.