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Introducing the Balance Sheet's high level structure.
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Of the three big financial statements,
those being the balance sheet, P and L and
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cash flow statements, the balance sheet
has two major, unique characteristics.
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The first is that the balance sheet is
a snapshot statement at a specific time.
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So unlike the P and L or cash flow,
which will show line items over
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a specific period of time,
like a fiscal year or quarter,
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the balance sheet will show a snapshot at
the end of the period being reported on.
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