The representing of balance sheet items as percentages of assets and of income statement items as percentages of sales.
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Any financial statement in which the items are expressed as percentages of some figure instead of as dollar amounts. For example, a common-size statement may express all cash inflows as a percentage of total revenue. A common-size statement is most useful when one attempts to compare a company to similar companies of different size. It is also called a one hundred percent statement.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved