Assertion: balance sheet's asset | /r/HasProperty | listed in one section
Facets:
Source sentences:
text: All assets are listed in one section, and their sum must equal the sum of all liabilities and the shareholders’ equity.
text: The name "balance sheet" is derived from the way that the three major accounts eventually balance out and equal each other; all assets are listed in one section, and their sum must equal the sum of all liabilities and the shareholders' equity.