| − | A '''statement''' may refer to sworn testimony given before a [[judge]], as a [[deposition]]. In the field of accounting, it may alternately refer to a prepared, written recitation of [[debit|debits]] and [[credit|credits]] over a given period of [[time]]. One example is the [[Balance sheet|balance sheet]]. | + | A '''statement''' may refer to sworn testimony given before a [[judge]], as a [[deposition]]. In the field of accounting, it may alternately refer to a prepared, written recitation of [[debit]]s and [[credit]]s over a given period of [[time]]. One example is the [[balance sheet]]. |