Since Earth is not borrowing money from Mars, does the debt explosion really matter, or is it just an accounting device?

既然地球并没有从火星借钱，那债务膨胀真的关系重大，或者说仅仅是一种记账的工具？

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The report's juiciest finding relates to Lehman's use of an accounting device called Repo 105, which allowed the bank to bring down its quarter-end leverage temporarily.

这份报告的最大发现同雷曼使用的叫做“回购105”的会计处理方法有关。根据“回购105”，雷曼可以暂时降低其季末的财务杠杆。

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The bill specifies that the money will go to a reserve, which is essentially an accounting device to offset the cost of separate legislation aimed at promoting other sources of energy and efficiency.

法案表明资金将会汇集到一个储备中，该储备主要是一个帐务工具，用以补偿单独立法的成本和促进开发其他能源和有效率的使用能源。

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Since Earth is not borrowing money from Mars, does the debt explosion really matter, or is it just an accounting device?

ECONOMIST: Repent at leisure

The metric is simply an accounting device to more easily see how spending in one area has been changing relative to another.

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