Figure · FIG:foundational/same-equity-different-position

The same equity with different assets and debt

A comparison of two companies with the same equity but different cash, equipment, and debt.

Updated Aug 9, 2026 Review due Nov 9, 2026
Both companies report $60,000 of equity, but their cash, equipment, and debt differ.
Detailed visual description

A comparison table with two columns. Company A holds $60,000 of cash, no equipment, total assets of $60,000, no bank debt, and equity of $60,000. Company B holds $20,000 of cash and $100,000 of equipment, total assets of $120,000, $60,000 owed to a bank, and equity of $60,000.

Review apparatus

Visual provenance and review

Technique
deterministic svg
Role
explanatory
Review state
candidate
Rights
CC0-1.0 · Project-authored teaching diagram

Review notes

  • Company B foots: $20,000 plus $100,000 of assets less $60,000 of debt equals $60,000 of equity.