what does "% B/A" mean?

[MMcGovern]

In an excel sheet for sales projections, there is a column that states % B/A.
Can anyone please assist as to what this means?

 

[dlw]

% of Budget to Actual?

 

[clr]

Might be Percent derived from dividing cell in Column B by cell in Column
A?

Vaya con Dios,
Chuck, CABGx3

 

[Bob I]

Who designed the spreadsheet? They decided when it meant.