Assertion: debt instrument's amount | /r/CapableOf | exceed total negative 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 positive adjustments on a debt instrument in a taxable year exceed the total negative adjustments on the debt instrument in the taxable year is a net positive adjustment.