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John T.Noonan argues that the fetus is a person from the moment of conception because:
Deficit
The amount by which expenses exceed income or costs exceed revenues.
Liquidation Expenses
Costs associated with winding up a company's operations and distributing its assets to claimants, often occurring in the event of bankruptcy.
Capital Account Balances
The amounts recorded in a company's financial statements under the heading of Capital, representing the cumulative sum of initial and additional investments minus withdrawals by owners.
Noncash Assets
Assets that are not in the form of cash or cash equivalents, such as equipment, real estate, or intellectual property.
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