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How account can change its Balance sheet place based on Positive or Negative balance?
I have a Fair value Hedging account. Sometimes the balance of this account can be positive and sometimes Negative.
Currently, I have opened under other account receivables. Is there an automatic process that can present the balance in the Liabilities of the Balance sheet if the balance at the end of the period becomes Negative?
If not, what's the best practice to classify accounts as Assets or liabilities in the balance sheet?
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