N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.40 - Balance
(a) The difference
between the total debits and the total credits of an account, or the total of
an account containing only debits or credits.
(b) The equality of the total debit balances
and the total credit balances of the accounts in a ledger.
(c) Agreement of the total of the account
balances in a subsidiary ledger with its general-ledger control.
Notes
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