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The performance appraisal method that would use a "+"to denote "better than"and a "‒"to denote "worse than"when comparing employees, in order to get the highest-ranked employee, is the
Liabilities
Financial obligations or debts owed by a business to outsiders, such as loans, accounts payable, or mortgages.
Owner's Equity
The total assets minus total liabilities of an individual owner in a business, representing the owner's residual interest in the company.
Liabilities
The financial obligations or debts of a business entity, which are settled over time through the transfer of economic benefits including money, goods, or services.
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