After all expenses have been subtracted from revenues on an income statement, the final figure or bottom line is called the when it is a negative number.

net loss

Explanation: Amount by which total of costs and expenses exceeds total revenue in an accounting period is called net loss. furthermore, a net loss is when expenses exceed the income or total revenue produced for a given period of time. A business record net loss when the expenses exceeded revenues for a particular period of time. It is sometimes called a net operating loss (NOL). Businesses that have a net loss does have to necessarily go bankrupt because the business may result to use their retained earnings or loans to stay in business.

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d. when a child was born.

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