Assertion: general ledger's debit | /r/HasProperty | offset by credit
Facets:
value: in a different account
type: OTHER
Source sentences:
text: Because a debit in one account is offset by a credit in a different account, the sum of all debits will be equal to the sum of all credits.
text: Debits are offset by credits, assets are offset by liabilities, and losses are offset by income.