Assertion: balance sheet | /r/HasProperty | summary
Facets:
value: at a given point in time
type: TEMPORAL
Source sentences:
text: A balance sheet is a summary that shows your assets
text: A balance sheet is a summary of what a company owns and owes at one time.
text: A balance sheet, or B/S for short, is a summary at a given point in time, usually your business's year end, of what your business owns (in accountantese, its "assets") and what it owes (its "liabilities").