When a Ratio Calls for a Balance Sheet Figure, Should

question 50

Essay

When a ratio calls for a balance sheet figure, should we use beginning, ending, or average values?

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Definitions:

Primary Audience

The initial or main group of people targeted or addressed by a communication, presentation, or document.

Secondary Audience

Individuals or groups who are not the primary target for a message but who may still receive and interpret it.

Initial Audience

The primary group of people for whom a piece of communication is intended, identified at the beginning of the communication planning process.

Watchdog Audience

An audience that acts as a guardian or overseer, especially in holding institutions accountable for their actions.