Definition
Balance-sheet identity
The equation the balance sheet is built on: everything a company owns is funded by creditors or by owners, so total assets equal total liabilities plus stockholders' equity — by construction, in every filing. A statement where the identity fails to reconcile means a misread or a broken extraction, never a real company.
Assets = Liabilities + Stockholders' equity
- Funding mix
- the identity splits one asset base into its two funding sources — the split, not the total, is the analysis.
- Reconciliation
- Echelon's pipeline refuses any filing where the three filed totals fail to reconcile — the identity is a data-integrity gate.
Balance sheet (Consolidated Balance Sheets). 10-K Item 8 — total assets, total liabilities, and total stockholders' equity; the statement totals must balance.
XBRL concepts Echelon grounds to: Assets · Liabilities · StockholdersEquity
- Some filers tag no separate Liabilities total; it is then derived as assets minus equity — a derivation the identity itself licenses.
Educational use only — not investment advice. Figures come from public SEC filings; Echelon teaches you to analyze data, it never recommends buying or selling any security.