What does a thick, double-ruled line signify in accounting?

A thick, double-ruled line in accounting is used specifically to indicate the total of the accounts. This visual cue clearly signifies that the amounts above the double line are being summarized to arrive at a final total. It’s an important convention that helps users of financial statements quickly identify the culminating figures of the accounts being presented. When reviewing financial records or statements, this clear demarcation assists in ensuring the integrity and accuracy of the reported totals, allowing for a straightforward understanding of the financial summary provided.