{"id":1232,"date":"2023-06-14T10:00:06","date_gmt":"2023-06-14T10:00:06","guid":{"rendered":"https:\/\/vibrantfinserv.com\/kb\/?p=1232"},"modified":"2024-10-04T05:02:40","modified_gmt":"2024-10-04T05:02:40","slug":"is-a-discount-an-asset-or-liability","status":"publish","type":"post","link":"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/","title":{"rendered":"Is a discount an Asset or Liability?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#Asset_or_Liability\" >Asset or Liability<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#Is_a_Discount_an_Asset_or_Liability\" >Is a Discount an Asset or Liability?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#Discounts_and_Assets\" >Discounts and Assets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#Discounts_and_Liabilities\" >Discounts and Liabilities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#FAQs\" >FAQs<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#1What_is_a_discount\" >1.What is a discount?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#2_Is_a_discount_an_asset_or_liability\" >2. Is a discount an asset or liability?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#3_What_is_a_sales_discount\" >3. What is a sales discount?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#4_What_is_a_purchase_discount\" >4. What is a purchase discount?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#5_Is_a_discount_received_by_a_business_an_asset\" >5. Is a discount received by a business an asset?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#6_Is_a_discount_allowed_by_a_business_a_liability\" >6. Is a discount allowed by a business a liability?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#7_How_do_sales_discounts_affect_financial_statements\" >7. How do sales discounts affect financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#8_How_do_purchase_discounts_affect_financial_statements\" >8. How do purchase discounts affect financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#9_Do_discounts_create_future_obligations\" >9. Do discounts create future obligations?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/#10_Can_a_discount_increase_cash_flow\" >10. Can a discount increase cash flow?<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Asset_or_Liability\"><\/span><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18 alignleft\" src=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/05\/Logo-Vibrant-FinServ-300x143.png\" alt=\"\" width=\"99\" height=\"47\" srcset=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/05\/Logo-Vibrant-FinServ-300x143.png 300w, https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/05\/Logo-Vibrant-FinServ.png 482w\" sizes=\"auto, (max-width: 99px) 100vw, 99px\" \/><span style=\"color: #000000;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;A discount is neither an asset nor a liability. Instead, it is a reduction in the price of a good or service offered by a company. Therefore, it is treated as a deduction from the revenue earned by the company rather than as an asset or a liability on the balance sheet.&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:8963,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:2,&quot;2&quot;:65280},&quot;11&quot;:4,&quot;12&quot;:0,&quot;16&quot;:10}\">Asset or Liability<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7668 alignright\" src=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/06\/Discount-an-asset-or-liability-300x225.png\" alt=\"Asset or Liability\" width=\"399\" height=\"299\" srcset=\"https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/06\/Discount-an-asset-or-liability-300x225.png 300w, https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/06\/Discount-an-asset-or-liability-1024x769.png 1024w, https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/06\/Discount-an-asset-or-liability-768x576.png 768w, https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/06\/Discount-an-asset-or-liability-1536x1153.png 1536w, https:\/\/vibrantfinserv.com\/kb\/wp-content\/uploads\/2023\/06\/Discount-an-asset-or-liability.png 1600w\" sizes=\"auto, (max-width: 399px) 100vw, 399px\" \/><\/span><\/p>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"19a13d7a-5a69-42d0-a6bc-ca771ba16658\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h2><span class=\"ez-toc-section\" id=\"Is_a_Discount_an_Asset_or_Liability\"><\/span>Is a Discount an Asset or Liability?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Discounts are a common part of business transactions, but their impact on a company\u2019s financial statements can be confusing. Are they considered assets or liabilities? Let\u2019s clarify this briefly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Discounts_and_Assets\"><\/span><strong>Discounts and Assets<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A discount is not typically classified as an asset. Assets represent things of value that a company owns or controls, which can generate future economic benefits, such as cash, equipment, or real estate. Discounts, on the other hand, don&#8217;t directly increase future economic benefits for a company in the way traditional assets do.<\/p>\n<p>However, <strong>trade discounts<\/strong> (given on bulk purchases) can <strong>indirectly affect assets<\/strong>, as they reduce the cost of acquiring inventory or goods. By lowering purchase costs, the company retains more cash, which is an asset.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Discounts_and_Liabilities\"><\/span><strong>Discounts and Liabilities<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A discount is also not typically a liability. Liabilities are obligations a company owes to others, like loans or unpaid bills. Discounts don&#8217;t represent future obligations but rather a reduction in revenue or expense.<\/p>\n<p>However, <strong>discounts allowed<\/strong> (given to customers) reduce the amount of revenue the company will receive. This is treated as a reduction in sales income, not a liability, but it decreases the company\u2019s profit margin.<\/p>\n<h3><\/h3>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A discount is <strong>neither an asset nor a liability<\/strong>. It\u2019s usually treated as an adjustment to revenue or expenses. Discounts allowed (given to customers) reduce sales revenue, while discounts received (from suppliers) lower the cost of goods or services purchased. Both affect the company\u2019s net income rather than being classified as assets or liabilities.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mb-2 flex gap-3 empty:hidden -ml-2\">\n<div class=\"items-center justify-start rounded-xl p-1 flex\">\n<div class=\"flex items-center\"><\/div>\n<\/div>\n<\/div>\n<p><strong><span style=\"color: #000000;\">To visit:<\/span> <a href=\"https:\/\/www.incometax.gov.in\">https:\/\/www.incometax.gov.in<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"05477985-2a0a-437c-b670-60be5afd3485\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h3><span class=\"ez-toc-section\" id=\"1What_is_a_discount\"><\/span><strong>1.What is a discount?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A discount is a reduction in the price of a product or service.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Is_a_discount_an_asset_or_liability\"><\/span><strong>2. Is a discount an asset or liability?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>It depends. Discounts offered by a seller (sales discount) are an expense or reduction in revenue, while discounts received by a buyer (purchase discount) can reduce liabilities.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_What_is_a_sales_discount\"><\/span><strong>3. What is a sales discount?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A sales discount is a reduction in the sales price given to customers for early payment or promotional purposes. It reduces revenue, not an asset or liability.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_What_is_a_purchase_discount\"><\/span><strong>4. What is a purchase discount?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>A purchase discount is a reduction in the price a buyer pays for goods or services, usually for early payment. It reduces the buyer\u2019s liability.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Is_a_discount_received_by_a_business_an_asset\"><\/span><strong>5. Is a discount received by a business an asset?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>No, a discount received reduces the amount owed to a supplier, so it decreases liabilities, not assets.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6_Is_a_discount_allowed_by_a_business_a_liability\"><\/span><strong>6. Is a discount allowed by a business a liability?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>No, a discount allowed reduces the revenue but is not a liability.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7_How_do_sales_discounts_affect_financial_statements\"><\/span><strong>7. How do sales discounts affect financial statements?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Sales discounts reduce total revenue on the income statement.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"8_How_do_purchase_discounts_affect_financial_statements\"><\/span><strong>8. How do purchase discounts affect financial statements?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Purchase discounts reduce the cost of goods sold (COGS) and the liabilities on the balance sheet.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"9_Do_discounts_create_future_obligations\"><\/span><strong>9. Do discounts create future obligations?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>No, discounts generally do not create future obligations, so they are not liabilities.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"10_Can_a_discount_increase_cash_flow\"><\/span><strong>10. Can a discount increase cash flow?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Yes, if a purchase discount encourages early payment, it can improve cash flow by reducing liabilities quicker.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mb-2 flex gap-3 empty:hidden -ml-2\"><\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcTD9w8FlYYZk1fzZdlPxMxWbTl99xzSiltBig&amp;usqp=CAU\" alt=\"What Are Assets and Liabilities: A Primer for Small Businesses\" width=\"277\" height=\"173\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #000000;\">For further details access our website:<\/span> <a href=\"https:\/\/vibrantfinserv.com\/\">https:\/\/vibrantfinserv.com<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Asset or Liability &nbsp; Is a Discount an Asset or Liability? Discounts are a common part of business transactions, but their impact on a company\u2019s financial statements can be confusing. Are they considered assets or liabilities? Let\u2019s clarify this briefly. Discounts and Assets A discount is not typically classified as an asset. Assets represent things\u2026 <span class=\"read-more\"><a href=\"https:\/\/vibrantfinserv.com\/kb\/is-a-discount-an-asset-or-liability\/\">Read More &raquo;<\/a><\/span><\/p>\n","protected":false},"author":1,"featured_media":10928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1459,7],"tags":[5116,20020,42744,42763,42778,42723,42752,42734,804,42737,42724,42753,20656,30202,42745,42764,42779,30188,42741,42731,42749,42768,42760,42775,30310,34401,42709,42718,1208,42263,3113,2097,42701,42717,42739,42762,42777,42720,42751,42766,42704,42733,42714,42712,42702,42743,42726,42755,42770,42708,42715,42710,42747,42728,42757,42772,42707,42706,42736,42722,42703,42730,42759,42774,30369,42740,41870,2629,4808,20175,42748,42767,42727,42756,42771,30363,2039,40200,42729,42746,42758,42773,42711,42721,42735,42732,42742,42761,42776,34395,42725,42754,42716,42713,42719,42738,42750,42769,42765,42705,2098,2099],"class_list":["post-1232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-account-finance","category-bookkeeping-and-accounting","tag-accounting101","tag-accountingadvice","tag-accountingaid","tag-accountingaiddaily","tag-accountingaiddailyaid","tag-accountinganswers","tag-accountinganswersdaily","tag-accountingawareness","tag-accountinginsights","tag-assetacuity","tag-assetacumen","tag-assetacumen101","tag-assetallocation","tag-assetallocation101","tag-assetallocation101explained","tag-assetallocation101explainedexplained","tag-assetallocation101explainedexplainedexplained","tag-assetallocationadvice","tag-assetallocationaware","tag-assetallocationawareness","tag-assetallocationawarenessmonth","tag-assetallocationawarenessmonthawareness","tag-assetallocationawarenessmonthmonday","tag-assetallocationawarenessmonthmondaymonth","tag-assetanalysis","tag-assetaware","tag-assetawareness","tag-assetawarenessmonth","tag-assetmanagement","tag-assetorliability","tag-balancesheetbasics","tag-discount","tag-discountdebate","tag-discountdebate101","tag-discountdebatedaily","tag-discountdebatedailydebate","tag-discountdebatedailydebatedaily","tag-discountdeciphered","tag-discountdeciphereddaily","tag-discountdeciphereddailydeciphered","tag-discountdecoded","tag-discountdecodeddaily","tag-discountdeconstructed","tag-discountdetails","tag-discountdilemma","tag-discountdiscussiondaily","tag-discountdiscussionforum","tag-discountdiscussionforumfriday","tag-discountdiscussionforumfridaydiscussion","tag-discountdiscussions","tag-discountdoubts","tag-discountdynamics","tag-discountdynamicsdaily","tag-discountdynamicsexplained","tag-discountdynamicsexplaineddaily","tag-discountdynamicsexplaineddailydynamics","tag-discountsandassets","tag-discountsdefined","tag-discountsdefineddaily","tag-discountsdemystified","tag-financefacts","tag-financefactsfriday","tag-financefactsfridayfacts","tag-financefactsfridayfactsfriday","tag-financefaqs","tag-financefrequentlyaskedquestions","tag-financefundamentals","tag-financialclarity","tag-financialeducation","tag-financialfactsfriday","tag-financialfundamentalsfriday","tag-financialfundamentalsfridayfundamentals","tag-financialqna","tag-financialqnafriday","tag-financialqnafridayqna","tag-financialqueries","tag-financialterms","tag-financialtermsexplained","tag-liabilitylanguage","tag-liabilitylanguagelearning","tag-liabilitylanguagelearningdaily","tag-liabilitylanguagelearningdailylanguage","tag-liabilitylearning","tag-liabilitylearningcurve","tag-liabilitylearninghub","tag-liabilitylearningjourney","tag-liabilitylearninglibrary","tag-liabilitylearninglibrarylearning","tag-liabilitylearninglibrarylearninglibrary","tag-liabilitylessons","tag-liabilitylessonslearned","tag-liabilitylessonslearneddaily","tag-liabilitylife","tag-liabilitylingo","tag-liabilityliteracy","tag-liabilityliteracyleague","tag-liabilityliteracylearning","tag-liabilityliteracylearningdailyliteracy","tag-liabilityliteracylearninglesson","tag-liabilitylogic","tag-pricereduction","tag-revenuededuction"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Is a discount an Asset or Liability \/ Article \/ VibrantFinserv -<\/title>\n<meta name=\"description\" content=\"Asset or Liability: A is neither an asset nor a liability. 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