In Horizontal Analysis, If an Item Has a Negative Amount

question 69

True/False

In horizontal analysis, if an item has a negative amount in the base year, and a positive amount in the following year, no percentage change for that item can be calculated.

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Definitions:

Air Pollution

The presence of substances in the atmosphere that are harmful to the health of humans and other living beings or cause damage to the climate or to materials.

Groundwater Depletion

The lowering of groundwater levels due to excessive extraction, often for agricultural, industrial, and domestic use.

Shifting Cultivation

A traditional farming practice where land is cultivated temporarily then left to regenerate for a period before being used again, often involving clearing forest land.

Tropical Regions

Geographic areas located near the equator, characterized by a warm climate and significant biodiversity.