BAKER V. SELDEN DOCTRINE

Baker v. Selden doctrine. See MERGER DOCTRINE (1). BALANCE balance, vb. 1. To compute the difference between the debits and credits of (an account) (the accountant balanced the company’s books). 2. To equalize in number, force, or effect; to bring into proportion (the company tried to balance the ratio of mid-level managers to assembly-line workers). […]