What is the result of the value of assets subtracted by the value of liabilities?

The result of subtracting the value of liabilities from the value of assets represents the owner's equity in the business. This calculation follows the fundamental accounting equation: Assets = Liabilities + Owner's Equity. Rearranged, this can be expressed as Owner's Equity = Assets - Liabilities.

Owner's equity illustrates the net value that is available to the owners after all liabilities have been settled. It essentially reflects the amount that the owners would receive if all assets were liquidated and all debts were paid off. This concept is crucial in accounting as it informs stakeholders about the financial health of the business and the residual claim that owners have on the assets.

In contrast, the other options do not correctly describe the outcome of this specific calculation. Equities refer broadly to ownership interests but do not specifically denote the net result of asset and liability interaction. Asset and liability are terms that represent resources owned and debts owed by the company, respectively, and do not represent a result in the same way that owner's equity does.