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.
Interesting facts about the deltoid muscle: 1  Pain around the shoulder area caused by the deltoids muscles will subside when resting. If the pain in the deltoid area is continuous even at rest, chances are the source of the pain is being caused by other muscles in the neck, shoulder, upper back, and/or chest.