<Li> "Average Total Assets" is the average of the values of "Total assets" from the company's balance sheet in the beginning and the end of the fiscal period . It is calculated by adding up the assets at the beginning of the period and the assets at the end of the period, then dividing that number by two . This method can produce unreliable results for businesses that experience significant intra-year fluctuations . For such businesses it is advisable to use some other formula for Average Total Assets . </Li> <Li> Alternatively, "Average Total Assets" can be ending total assets . </Li>

Do you want total asset turnover to be high or low