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Parent (intermediate) annotation
Open it A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit.
Original toplevel document
Contra Account Definition | Investopedia
What is a 'Contra Account'
<span>A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated account. If a debit is recorded in a related account, the contra account record also records a credit.
BREAKING DOWN 'Contra Account'
Contra accounts are reported on the same financial statement as the associated account. For example, a contra account
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