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           Hi Marie, 
          Measure the change by taking the new value and subtracting the old value 
          
            2000 - 1500 = 500 
             
          To express this as a proportion of the old value, divide by the old value 
          
            500/1500 = 1/3 = 0.333 
             
          Finally to express this proportion as a percentage, multiply by 100 
          
            0.333   100 = 33.3 
             
          Thus the percentage change from 1500 to 2000 is 33.3%. Since this is positive you might call this a percentage increase. If the change had been from 1500 to 1200 then the  change is 
          
            1200 - 1500 = -300  
             
          so the percentage change is 
          
             -300/1500   100 = - 20, that is  -20%.  
             
          Another way to say this is that a going from 1500 to 1200 is a 20% decrease. 
          Penny  
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