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. 1. triangular. 2. the deltoid muscle. deltoid muscle. a lateral muscle of the shoulder, between the scapula and the humerus that helps flex the shoulder and abducts the arm. See also Table 13.. triangular. 2. the deltoid muscle. deltoid muscle. a lateral muscle of the shoulder, between the scapula and the humerus that helps flex the shoulder and abducts the arm. See also Table 13.