The management of Asteria Inc. is studying the financial reports and statements of the company for the current accounting period. Which accounting head is a part of an off-balance sheet item?
A.
copyrights
В.
bank loan
C.
prepaid office rent
D.
operating lease

В. bank loan

Explanation:

A balance sheet shows the total net worth of a business at the end of a financial year. It shows the assets of a business on one side and equity and liabilities on the other.

A balance shows the assets of a business and how they have been financed. On the liabilities, the balance sheet will indicate the short term and long term liabilities. A bank loan represents money obtained from the banks on credit. Bank loan will be a subheading on the liabilities side, especially if the business has loans from different banks.

answer; depth;

hi there, i would say your answer is:

b. there is a fixed quantity of resources and technology available.

hope that : )