Answer the following questions: 

What is the trend for this line item or ratio? 

Has the line item or ratio amount increased or decreased?

 Is this a “good” or a “bad” thing for this company? 

What might management do to improve this line item ​‌‍‍‍‌‍‍‍‌‍‍‍‌‌‌‌‌‌‍‍​or ratio?