noun
: an account supplementing the balance sheet of a financially weak enterprise showing estimated realization values of assets and their insufficiency to meet creditors' claims and occasionally indicating the causes of the difficulty
noun
: an account supplementing the balance sheet of a financially weak enterprise showing estimated realization values of assets and their insufficiency to meet creditors' claims and occasionally indicating the causes of the difficulty
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012