Assertion: balance sheet | /r/CapableOf | capture liability
Facets:
value: to give a figure
type: PURPOSE
Source sentences:
text: Your balance sheet captures the assets, liabilities and equity that your company owns or owes.
text: The balance sheet then adds up all the assets and takes off all the liabilities, to give a figure that's called "Net Assets" (or "Net Liabilities" if it's a minus).