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.
1 Each portion has a different action on the body. 2  The anterior portion flexes and medially rotates the arm, while the middle portion abducts the arm. 3  Finally the posterior portion extends and laterally rotates the arm. 4  The deltoid muscle takes over lifting the arm once the arm is away from the side. It also draws the shoulder downward and backward and keeps the inferior angle of the scapula against the chest wall. 2  Side (lateral) muscles of the shoulder: 3  The large deltoid muscle provides the characteristic contour of the shoulder and is the largest, strongest muscle of the shoulder.