Assets/(liabilities)

From ACT Wiki
Jump to navigationJump to search
The printable version is no longer supported and may have rendering errors. Please update your browser bookmarks and please use the default browser print function instead.

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