[Solved] The use of estimates, cost, alternative accounting methods, the presence of atypical data, and diversification of firms are all factors that may limit the usefulness of financial statement analysis. Identify a ratio and explain how one or more of the limiting factors can affect the usefulness of that ratio. Barrier Options: A type of option whose existence and payoff depend on whether the underlying asset's price reaches a predetermined barrier level. Payoffs: The amount received from an investment or financial transaction. Underlying Asset: The financial asset upon which a derivative's value is based, such as stocks, bonds, commodities, or currencies. Naked Call Option: An options strategy where an investor sells call options without owning the underlying asset, exposing the seller to unlimited risk.