Assertion: bank | /r/CapableOf | credit the deposit liability
Facets:
value: for an equal amount
type: OTHER
Source sentences:
text: For example, if a bank in the United States makes a loan to a customer by depositing the loan proceeds in that customer's checking account, the bank typically records this event by debiting an asset account on the bank's books (called loans receivable or some similar name) and credits the deposit liability or checking account of the customer on the bank's books.
text: On the bank's books, the bank debits its cash account for the $100 in cash, and credits a "deposits" liability account for an equal amount.