Positive (X>0), Credit, Above, Ascend (rise), Increase, Gain, AD (CE) - Common Era, Above Sea level, Deposit, Forward, Up, North (North East), Neutral (X=0), Origin, Sea level, Equilibrium Balance, No change, Neutral, Ground floor, At rest, Initial, Negative (X<0), Debit, Below, Descend (fall), Decrease, Borrow, Loss, BC (BCE) - Before Common Era, Withdraw (Owe), Backward, Down, South (Southwest)

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