A country’s balance of payments tells whether it saves enough to pay for its imports. The BoP is divided into three main categories: the current account, the capital account, and the financial account. Within these three categories are subdivisions, each of which accounts for a different type of international monetary transaction. In accordance with the general principle of double-entry business accounting, every increase in an asset must be offset by a decrease in another asset or by an increase in a liability, and a decrease in an asset must be offset by an increase in another asset or by a decrease in a liability.