v $[$ Choose $]|$an accounting tool that lists assets and liabilitiesmaking loans or investments with a variety of firms, to reduce the risk of being adversely affected by events at one or a few firms a balance sheet with a two$-$column format, with the T$-$shape formed by the vertical line down the middle and the horizontal line under the column heading... the excess of the asset value over and above the amount of the liability; total assets minus total liabilities the costs associated with finding a lender or a borrower for money any amount or debt that a firm or an individual owesthe deposits of many investors are pooled together and invested in a safe way like short$-$term government bonds an institution that operates between a saver with financial assets to invest and an entity who will borrow those assets and pay a rate of return funds that a bank keeps on hand and that it does not loan out or invest in bonds