In a year-to-year change analysis when an item has value in the base year and none in the next period, an analyst would:

a. take the reciprocal of the calculated percentage change divided by the first year's absolute number.
b. reach the conclusion that a meaningful percentage change cannot be calculated.
c. calculate the decrease at 100%.
d. use the difference between the two years as the numerator and last year's income from continuing operations as the denominator.


c

Business

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