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Under which of the following cases may a percentage change be computed? There is a negative amount in the base year and a negative amount

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Under which of the following cases may a percentage change be computed? There is a negative amount in the base year and a negative amount in the subsequent year. There is a negative amount in the base year and a positive amount in the subsequent year. The trend of the amounts is decreasing but all amounts are positive. There is no amount in the base year

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