1 Milling cutters may have from one to many teeth, with 2, 3 and 4 being most common. 2  Typically, the more teeth a cutter has, the more rapidly it can remove material. 3  So, a 4-tooth cutter can remove material at twice the rate of a 2-tooth cutter.
The Balance Sheet summarizes the financial transactions of a company from one moment in time to a next. All the transactions of the Income Statement will be summarized into the Balance Sheet. Profit, hence capital, is reported as Net Worth. Insolvency is when Liabilities are greater than Assets. An important measure of organization success is having a Fair Market Value many times larger than Net Worth.
Money in our bank account is an asset. It's a very liquid asset because we can spend it right now. A building we own is an asset too because it has value - but it's not very liquid. We'd have to sell it (or borrow money against it) in order to use the value to spend it. But we still own it - so it's an asset. Money other people owe us is an asset. The more likely they are to pay us, the better the asset. It's not liquid either because we can't spend money we didn't get yet. Some assets decline in value over time - like your car. The more you drive it, the less it's worth.