Based on the water molecule pictured below,which of the labeled areas possesses a partial negative charge? 
Definitions:
Annual Report
A comprehensive report on a company's activities and financial performance throughout the preceding year, intended for shareholders and stakeholders.
Impaired Goodwill
Impaired goodwill occurs when the market value of a company's goodwill asset falls below its recorded value on financial statements, prompting a write-down to reflect the reduced value.
Amortization
The method of slowly amortizing the initial expense of a non-physical asset over the period it is expected to be used.
Units-Of-Output Method
A depreciation method where the expense is based on the actual output or usage of the asset, rather than the passage of time.
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