Assertion: balance sheet | /r/CapableOf | lay out ending balances
Facets:
value: in liability
type: OTHER
value: as of the date
type: TEMPORAL
value: in a company's asset
type: LOCATION
value: in equity accounts
type: LOCATION
Source sentences:
text: A balance sheet lays out the ending balances in a company's asset, liability, and equity accounts as of the date stated on the report.