13:40 Dec 19, 2009 

Yes of course, just rare.

09:08 Dec 19, 2009 

It can be used, in law, as a simple transitive verb: to marshal a fund e.g. for payment of creditors. As a corollary, it must also be possible - in accounts - to marshal assets and liabilities.

04:22 Dec 19, 2009 

Interesting. In accounting, it is practically only found as the gerund in accounting text books and manuals really, as far as I know of course.

00:32 Dec 19, 2009 

In legal terms, marshalling of debts or ccreditors has got a different meaning, namely resorting to an uncharged funds for payment of debts: http://duhaime.org/LegalDictionary/M/Marshalling.aspx

16:43 Dec 18, 2009 

and translated (my sentence, not the above glossary definition) with 'items are listed in order of liquidity '.

Found this after running a search on marshalling:

The assets and liabilities should be arranged in balance sheet in some specific order. Arrangement of assets and liabilities in the balance sheet is called ‘Marshalling of assets and liabilities’. There are two systems of arrangement of assets and liabilities in the balance sheet:

(a) Order of Liquidity.

(b) Order of Permanence

http://www.basicaccountingblog.com/2007/06/23/balance-sheet-...

If you add as an answer I can close the question :)

16:14 Dec 18, 2009 

This is standard practice of listing items in order of increasing or decreasing liquidity. It is called "marshalling" in my ancient accounting text book. The concept is relatively new to Italy I believe.