Assertion: balance sheet | /r/CapableOf | summarize equity
Facets:
value: at a specific point in time
type: TEMPORAL
Source sentences:
text: A balance sheet summarizes an organization or individual's assets, equity and liabilities at a specific point in time.
text: A balance sheet is a snap shot of a company's financial position at a certain point in time and summarizes their assets, liabilities, and equity.