It equals the gross or nominal amount of any asset or liability minus any allowance or valuation amount.
When the allowance is subtracted from the gross amount of the asset, that will give you your number.
If you add the value of the valuation to the nominal amount of the liability, that will give you the correct number.
A woman was standing and talking to two men who were on artificial turf.
The man is moving.
There is an animal outside in this picture
A girl is holding a bowl above her head.
The Sticks were dead on the ground.
The water is at least a foot deep.