(subclass LiabilityAccount FinancialAccount) | FinancialOntology.kif 1159-1159 | Liability account is a subclass of financial account |
(subclass CreditAccount LiabilityAccount) | FinancialOntology.kif 1209-1209 | Credit account is a subclass of liability account |
(subclass Loan LiabilityAccount) | FinancialOntology.kif 1249-1249 | Loan is a subclass of liability account |