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English definition of “vertical analysis”

vertical analysis

noun [C or U]
 
 
ACCOUNTING
in a company’s accounts, a calculation of each particular type of asset, liability, etc. as a percentage of all assets, etc.: Vertical analysis reports each amount on a financial statement as a percentage of another item. A condensed balance sheet for Kellner Co. and a partially completed vertical analysis is presented below. →  Compare horizontal analysis
(Definition of vertical analysis from the Cambridge Business English Dictionary © Cambridge University Press)
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