Owner's equity is best depicted by the following:

A) Assets = Liabilities.
B) Liabilities + Assets.
C) Residual equity + Assets.
D) Assets - Liabilities.

Owner's Equity

The value that accrues to the owners of a company after settling all its debts, equivalent to the assets minus the liabilities.

Residual Equity

Residual Equity represents the amount of equity that remains for the common shareholders after all liabilities and preferential stock claims have been settled.

Assets

Assets are possessions of an individual or a business that hold value and can yield benefits in the future.