Given the following data: 
In vertical analysis, current liabilities would be expressed as:
Definitions:
Strategic Marketing Process
A method by which a firm strategically plans and implements marketing actions to reach its target markets and achieve competitive advantage.
Situation (SWOT) Analysis
A strategic planning method used to evaluate the Strengths, Weaknesses, Opportunities, and Threats involved in a project, business venture, or an organization's overall strategic positioning.
Planning Phase
The initial stage in a project or strategy where objectives are defined and approaches are determined.
Diversification Analysis
The process of identifying and implementing new business opportunities outside a company's current products, services, or markets to reduce risk.
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