#ledger_entry__entry  a written record of a commercial transaction
  supertype:  #method_of_accounting__accounting__accounting_system  a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
  subtype:  #debit_entry__debitentry__debit  an accounting entry acknowledging sums that are owing
  subtype:  #credit_entry__credit  an accounting entry acknowledging income or capital items
     subtype:  #balance.credit_entry  an amount on the credit side of an account
        subtype:  #balance_of_trade__trade_balance__tradebalance__visible_balance__visiblebalance__trade_gap  the difference in value over a period of time of a country's imports and exports of merchandise; "a nation's balance of trade is favorable when its exports exceed its imports"
        subtype:  #invisible_balance__invisiblebalance  the difference in value over a period of time of a country's imports and exports of services and payments of property incomes
        subtype:  #trial_balance__trialbalance  a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality
        subtype:  #carry-over__carryover__carry-forward__carryforward  (British) the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves

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