The technique of breaking return on assets and return on equity into their component parts is called Deloitte analysis, named after the big accounting firm that popularized it (Deloitte & Touche).

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Deloitte analysis is a technique used to break down return on assets and return on equity into their component parts. It was popularized by the accounting firm Deloitte & Touche.

The Technique of Breaking Return on Assets and Return on Equity