Assertion: general ledger's transaction | /r/HasProperty | specific
Facets:
value: to that client
type: TRANSITIVE-OBJECT
value: to that one item
type: OTHER
Source sentences:
text: Subsidiary ledgers provide the details for one of those line items, creating a separate mini account for the item that can track transactions that are specific to that one item.
text: The individual transactions that are specific to that client would be recorded in the client's subsidiary ledger account as a detail of the total amount recorded in the general ledger.