Assets/(liabilities)

Assets / (liabilities) is a sign convention under which assets are positive numbers and liabilities are negative numbers.

Negative numbers are often shown (in brackets) for emphasis.

For example:

Total assets +10

- Total liabilities (6)

= Net assets +4

Taking another example:

Total assets +10

- Total liabilities (15)

= Net liabilities (5)

See also

• B/(W)
• Balance sheet
• Income/(expense)
• Inflow/(outflow)
• Mostly positive
• Sign convention