Which of the following descriptive analytics techniques summarizes changes in financial performance over time totals, sums and averages counts vertical and horizontal analysis

The descriptive analytics techniques that summarize changes in financial performance over time include: 1. **Totals**: This technique involves calculating the total values of financial metrics over different time periods to understand the overall performance. 2. **Sums**: Similar to totals, sums involve adding up financial metrics over different time periods to get a cumulative value. 3. **Averages**: This technique involves calculating the average values of financial metrics over different time periods to understand the average performance. 4. **Counts**: This technique involves counting the number of occurrences of certain financial events or transactions over different time periods. 5. **Vertical Analysis**: This technique involves analyzing financial statements by comparing each item to a base figure, such as total assets or total liabilities, to understand the relative importance of each item. 6. **Horizontal Analysis**: This technique involves comparing financial statements over different time periods to identify trends and changes in financial performance. Therefore, the descriptive analytics techniques that summarize changes in financial performance over time are totals, sums, averages, counts, vertical analysis, and horizontal analysis.