contra account
C2CEFR level
85/100Rarity: very rare
TechnicalRegister
A ledger account that offsets the balance of a related account, such as accumulated depreciation against an asset.
Accumulated depreciation is a contra account that reduces the gross value of the fixed assets on the balance sheet.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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