Assertion: balance sheet | /r/CapableOf | record a company’s assets
Facets:
value: at a particular point of time
type: TEMPORAL
Source sentences:
text: A balance sheet records a company’s assets, shareholders‘ and liabilities equity at a particular point of time and furnishes a basis for calculating rates of return and assessing its capital substructure.
text: Like the balance sheets that record a company’s assets and liabilities, the Federal Reserve’s balance sheet also keeps track of assets and liabilities, but they are a little different from that of a company and hold a much greater significance for the U.S. economy.