👉 In accounting, a "billow" is a type of financial statement that shows the total amount of cash and other assets at a particular point in time. It's often used to demonstrate the current state of liquidity or the ability to meet obligations. The concept of a billow is similar to a bubble in finance, where a bubble typically forms when prices reach an unsustainable level and the market begins to panic. In accounting, it demonstrates that the company has sufficient funds to cover its liabilities without needing additional
