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 moves and stabilizes the shoulder joint. The movements of the different deltoid parts can interact both synergistically and antagonistically depending on the specific part and the position of the humerus. The deltoid is the most important abductor of the shoulder joint. The abduction is mainly initiated and held by the acromial part. Both the clavicular and spinal parts function as adductors up to 60Â° and abductors over 60Â°.