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Why did Thomas Jefferson state that "a [slave] child raised every 2 years is of more profit than the crop of the best laboring [slave] man"?
Horizontal Analysis
A financial analysis technique that compares historical financial statements line by line to identify trends and changes over time.
Percent Change
A mathematical calculation used to quantify the difference between two values as a percentage of the original value.
Analysis Period Amount
A specific value representing financial or operational data for a defined time frame used for analysis.
Common-size Statements
Financial statements that present line items as a percentage of a base figure, such as total assets or net sales, enabling easy ratio analysis.
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