Assertion: balance sheet's account | /r/HasProperty | reset
Facets:
value: ) year
type: TEMPORAL
value: to zero
type: OTHER
Source sentences:
text: This contrasts with the Income Statement whose accounts are reset to zero at the end of each fiscal (business) year.
text: After the company makes the dividend payment to its shareholders, the dividend payable account is reversed and debited for $500,000.