balance sheet item |
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Definition
Financial data listed either under a major heading (assets, liabilities, owners' equity), or under a sub-heading (such as current assets, fixed assets, current liabilities, long-term liabilites) of a balance sheet.
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balance sheet item is in the Accounting & Auditing and Banking, Commerce & Finance subjects.
balance sheet item appears in the definitions of the following terms: ledger account, balance sheet ratios, financial covenants, balance sheet account, business area and operating ratios
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