Assertion: ledger's account | /r/HasProperty | separate
Facets:
Source sentences:
text: For instance, an accounts receivable subsidiary ledger would contain a separate account for each credit customer, tracking that customer's balance separately.
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: For example, an accounts receivable subsidiary ledger (customers' subsidiary ledger) includes a separate account for each customer who makes credit purchases.