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When finding year-over-year growth rates of accounts when common-sizing, why is it important to "absolute value" the denominator?
Select one:
a.
Because when the most recent year is greater than its previous year, our function will return a negative percentage instead of a positive
b.
Because when the most recent year was less than its previous year, our function will return a negative percentage instead of a positive
c.
Because it eliminates any inconsistencies when comparing companies with figures of different units ($ millions vs $thousands, etc.)
d.
There is no need to absolute value the denominator
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