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.
Deltoid. You are able to move your shoulder joints thanks to the deltoid muscles in each of them. The deltoids are divided into three sections -- anterior, posterior and medial -- and the main function of the set is to draw your arm away from your body, an action also known as abducting the arm.