Shareholders' equity can be described as claims of

A) creditors on total assets.
B) owners on total assets.
C) customers on total assets.
D) debtors on total assets.

Shareholders' Equity

The residual interest in the assets of a corporation after deducting its liabilities; often referred to as stockholders' equity or owners' equity.

Owners

Individuals or entities that hold ownership in a company, possessing rights to its assets and profits.

Total Assets

The sum of all owned resources with economic value that are expected to provide future benefits to a business.