Financial positions vary in two main ways under domestic rule. First, in some countries, assets are displayed in order of decreasing liquidity (cash first), whereas in other countries there is an increasing order of liquidity (intangible fixed asset first). The key to predicting this seems to be that the decreasing order is used by countries influenced by the United States, and the increasing order is used by countries influenced in their formats by Germany (including influence through EU Directives). The other main variation in balance sheets is the shape of them. Some combine together all the debits and then all the credits. Such balance sheets are either two-sided (with assets on the left) or in report form on a single page (with assets at the top). Other companies arrange the items in order to calculate totals of net current assets and net assets; this may to be called a financial position format.