Stratocumulus cloud or less defined layer of clouds. Stratocumulus castellanus may develop into cumulus congestus (and even further into cumulonimbus) under auspicious conditions. Any showers from stratocumulus castellanus are not usually as heavy as those from cumulus congestus. Stratocumulus Opacus is a dark layer of clouds covering entire sky without any break. However, the cloud sheet is not completely uniform, so that separate cloud bases still can be seen. This is the main precipitating type, however any rain is usually light. If the cloud layer becomes grayer to the point when individual clouds can’t be distinguished, stratocumulus turn into stratus clouds. Stratocumulus
Balance sheet account payable) to the least i.e. long term debt such a mortgages and owner's equity at the very bottom. Balance sheet In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial