A ________ account is an account linked with another account,having an opposite normal balance,and reported as a subtraction from that other account's balance.

Contra Account

An account used in the general ledger to reduce the value of a related account when the two are netted together.

Normal Balance

The side (debit or credit) of an account that is expected to have a positive balance.

Subtraction

A basic mathematical operation representing the difference between numbers or quantities.