When finding year-over-year growth rates of accounts when common-sizing, why is it important to "absolute value" the denominator?

Select one:

a.

Because when the most recent year is greater than its previous year, our function will return a negative percentage instead of a positive

b.

Because when the most recent year was less than its previous year, our function will return a negative percentage instead of a positive

c.

Because it eliminates any inconsistencies when comparing companies with figures of different units ($ millions vs $thousands, etc.)

d.

There is no need to absolute value the denominator