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the way I've read it, RO is considered a Sideward element....not forward
" Balance Beam - Section IV. A. c. -- The Round-off is considered a sideward element."
so on beam front/ side and back acro elements required - round off will count as a front/ side not a back acro. Tick tock also counts as a front/ side acro. Back acro pretty much restricted to back walkover, back handspring, back tuck/pike/layout, and gainer back type skills.