A bit tangentially: what is the Sanskrit term for 'liability' (minus-value)? 

Could philosophical interest in the idea of "negated reality" ('zero-value', 'lack of existence', 'emptiness') mirror in any way the development of accounting methods and techniques?

Regards, 

Artur Karp

Senior Lecturer in Sanskrit and Pali (ret.)

South Asian Studies Dept.

University of Warsaw

Poland