In horizontal analysis the percent change is computed by:
A. Subtracting the base period amount from the analysis period amount, dividing the result by the base period amount, then multiplying that amount by 100.
B. Subtracting the analysis period amount from the base period amount, dividing the result by the base period amount, then multiplying that amount by 100.
C. Subtracting the base period amount from the analysis period amount.
D. Subtracting the base period amount from the analysis amount, then dividing the result by the analysis period amount.
E. Subtracting the analysis period amount from the base period amount.
Answer: A
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