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  2. Negative equity - Wikipedia

    en.wikipedia.org/wiki/Negative_equity

    Negative equity is a deficit of owner's equity, occurring when the value of an asset used to secure a loan is less than the outstanding balance on the loan. [1] In the United States, assets (particularly real estate, whose loans are mortgages) with negative equity are often referred to as being "underwater", and loans and borrowers with negative equity are said to be "upside down".

  3. What is negative equity? A guide to underwater mortgages - AOL

    www.aol.com/finance/negative-equity-guide...

    Negative equity is sometimes referred to as being underwater or upside-down on a mortgage. For example, let’s say that your current mortgage loan balance is $360,000. But your home is only worth ...

  4. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    If the balance of the retained earnings account is negative it may be called accumulated losses, retained losses, accumulated deficit, or similar terminology. Any part of a credit balance in the account can be capitalised, by the issue of bonus shares , and the balance is available for distribution of dividends to shareholders , and the residue ...

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Equity accounts are used to recognize ownership equity. The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts ...

  6. Home equity data and statistics: Why they matter to ... - AOL

    www.aol.com/finance/home-equity-data-statistics...

    Negative equity The status of a homeowner whose outstanding mortgage debt is larger than the property’s current worth. For example, if your house’s fair market value is $300,000, but you owe ...

  7. Negative Equity: Options If You're Upside Down in Your ... - AOL

    www.aol.com/news/2010-11-05-negative-equity...

    By itself, negative equity isn't necessarily trouble. Those who can afford their monthly mortgage payments and have a. More Americans find themselves in a position of negative equity -- owing more ...

  8. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    The temporary accounts are closed to the Equity account at the end of the accounting period to record profit/loss for the period. Both sides of these equations must be equal (balance). Each transaction is recorded in a ledger or "T" account, e.g. a ledger account named "Bank" that can be changed with either a debit or credit transaction.

  9. 2 Million Underwater Homeowners Rose From Negative Equity in ...

    www.aol.com/news/2013-02-21-zillow-negative...

    By Cory Hopkins Almost 2 million American homeowners were freed from negative equity in 2012, and the overall percentage of all homeowners with a mortgage in negative equity fell to 27.5 percent ...