balance sheet
Defined in 5 dictionaries — U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910)
United States Code
33 U.S.C. § 2315b — in this section (2 versions over time)
In this section, the term “balance sheet” means a document that describes—
(1) the funds provided by each Federal and non-Federal interest for a water resources development project; and
(2) the status of those funds.
The Cyclopedic Law Dictionary
Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
A statement made by merchants and others to show the true state of a particular business. A balance sheet should exhibit all the balances of debits and credits, also the value of merchandise, and the result of the whole.
Ballentine's Law Dictionary
James A. Ballentine · 1916
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
A statement made by merchants and others to show the true state of a particular business. A balance sheet should exhibit all the balances of debits and credits, also the value of merchandise, and the result of the whole. BALD 10. In Spanish Law. Vacant land having no particular owuer, and usually abandoned to the public for the purposes of pasture.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
When it is desired to ascertain the exact state of a merchant's business, or other commercial enterprise, at a given time, nil the ledger accounts are closed up to date and balances struck ; and these balances, when exhibited together on a single page, and so grouped and arranged as to close into each other and be summed up in one general result, constitute the "balance-sheet." Eyre v.' Harmon, 92 Cal. 580, 28 Pac. 779.
Defined under Balance in Black's Law Dictionary.