The accountant's primary goal in preparing the financial statements is to provide useful information to the financial statement user. The face of the financial statements provides users with a wealth of information when using a classified balance sheet and multiple step income statement format. Financial Statement users and/or other financial analysts, however, like to apply additional techniques to learn more about the company's heath. Which one is NOT considered a method they might use for further analysis: Factoring Analysis Horizontal Analysis Ratio Analysis Vertical Analysis