Answer :
Debt : A Debt is the amount which measures how far your account balance is from 0 or in other words we can say that it is a measure of how far away (negatively) from 0 the account is.
Now, -$40 is $40 away from $0. A lower figure, such as -$41 is even further away from $0 ($41 away) and so represents a larger debt.
So, an account balance less than negative $40 represents a debt greater than $40
