Which statement about numbers in parentheses is correct?

Which statement about numbers in parentheses is correct?

• A. Numbers in brackets represent positive numbers
• B. Decimal numbers require two decimals
• C. The parentheses denote estimated values
• D. Numbers in parentheses represent negative numbers

Answer: (D)

Numbers in parentheses indicate negative values. This notation is common in accounting and many lists where a deficit or outflow is shown without using a minus sign. For example, (150) means negative 150, representing a loss or amount owed. This convention helps readers quickly spot negative balances in financial statements or similar tables. The other statements don’t fit as a general rule. Brackets aren’t used to denote positive numbers, decimal precision isn’t fixed to two decimals everywhere, and parentheses aren’t universally used to mark estimated values—estimates are indicated in other ways depending on the context.

Numbers in parentheses indicate negative values. This notation is common in accounting and many lists where a deficit or outflow is shown without using a minus sign. For example, (150) means negative 150, representing a loss or amount owed. This convention helps readers quickly spot negative balances in financial statements or similar tables.

The other statements don’t fit as a general rule. Brackets aren’t used to denote positive numbers, decimal precision isn’t fixed to two decimals everywhere, and parentheses aren’t universally used to mark estimated values—estimates are indicated in other ways depending on the context.