What is the common name of this compound? 
Definitions:
Liabilities
Financial obligations or debts owed by a business or individual to creditors.
Personally Insolvent
A state in which an individual cannot meet their debt obligations with their available financial resources, potentially leading to bankruptcy.
Capital Accounts
Accounts that show the net ownership interest of an entity's owners, including their contributed capital and retained earnings.
Final Settlement
The resolution and closure of a financial transaction, including the final transfer of funds or assets between parties.
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