Why do some ratios use just the ending balance sheet amounts, whereas others use averages of the

Question:

Why do some ratios use just the ending amounts, whereas others use averages of the beginning and ending balances?
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...