Assertion: capital account | /r/HasProperty | maintained
Facets:
value: accurately
type: MANNER
value: in order to allow
type: PURPOSE
Source sentences:
text: Capital accounts are typically created by the limited partnership agreement and are maintained to assist with partnership accounting.
text: Each shareholder's capital account must be maintained accurately in order to allow for an accurate allocation to each shareholder of all pass-through items and to be able to compute gain or loss should a shareholder sell his stock.