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Assumptions
Statements taken to be true for the purpose of argument or investigation, often foundational in financial modeling and planning.
Inferences
Conclusions or deductions made based on evidence and reasoning.
Horizontal Analysis
A financial analysis technique that compares historical financial data over a series of reporting periods to identify trends and growth patterns.
Vertical Analysis
A method in financial statement analysis where each entry for each of the three major categories of accounts (assets, liabilities, and equities) in a balance sheet is represented as a proportion of the total account.
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