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？

youdao

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。

youdao

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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