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Web credit card minimum calculator auto loan and lease auto loan calculator; Auto lease calculator stock calculators. Web things you own are called assets. Enter the relevant values for your assets and liabilities. Things you owe are called liabilities. The fundamental accounting equation states that a company’s assets must be equal to the sum of its liabilities. On the balance sheet, this equation must always be in balance (hence the name):. Web fundamental balance sheet equation. This calculator is designed as a quick ready reckoner for balance sheet calculations. Balance sheet and income statement analysis:.