Assertion: balance sheet | /r/CapableOf | summarize asset
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: The balance sheet includes all the assets, liabilities, and retained earnings or owner’s equity of the company.
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.