Assertion: debt instrument's amount | /r/CapableOf | exceed total positive adjustments
Facets:
value: in the taxable year
type: TEMPORAL
value: on the debt instrument
type: LOCATION
Source sentences:
text: The amount, if any, by which total negative adjustments on a debt instrument in a taxable year exceed the total positive adjustments on the debt instrument in the taxable year is a net negative adjustment.