Common Size Analysis learned that balance sh Perform common size for the following balarn expresses financial statement items as a percent of a single amount. You eet items are usually expressed as a percentage of total assets relationships with at least one decimol Remember, express all financial the following balance sheet times. Balance Sheet Item Current Assets Long-term Investments Fixed Assets Intangibles and Other Assets Total Assets Previous Year Current Year 100.0% 100.0% Current Liabilities Long-term Liabilities Total Stockholders' Equity