Also, some things you might think of as expenses of a business, like buying servers, are actually posted to the Balance Sheet as property of the business and then depreciated (ie expensed) over time.

同时，一些你认为是企业费用的事项，比如购买服务器，实际上是在资产负债表里以企业资产列示，然后随时间进行折旧(即费用化)。

youdao

Of the property stocks, Ang likes City Developments, which has a strong balance sheet and a land bank acquired at cheap prices.

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Since property accounts for so much of the financial system's aggregate balance-sheet, losses from real-estate busts are likely to be synchronised across banks.

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Meanwhile on the domestic front, it listed potential threats including rising property prices, which have triggered fears that new asset bubbles could form, along with "excessive off-balance sheet financing" by banks and local governments.

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