Trend percentages

Trend percentages is a form of horizontal analysis in which percentages are computed by selecting a base year as 100 % and expressing amounts for the following years as a percentage of the base amount.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Trend percentages. A form of horizontal analysis in which percentages are computed by selecting a base year as 100 % and expressing amounts for the following years as a percentage of the base amount.