If a valuation account is deducted from the related asset or liability it is sometimes referred to as a contra-asset or contra-liability account.
It is also known as a contra-liability account.
It is sometimes known as an anti-asset account.
There is a boy.
The girl is wearing a dress.
An old orange is next to a sleeping bag.
A vehicle is outside.
People think the Dead Sea is just an ordinary lake.
a couple look out over the lake