Owner's Equity can be expressed as a fraction of the total equities. it can also be expressed as a decimal. Consider the following example: Assets = liabilities + owner's equity $10,000 = $9,000 +$1,000 owner's equity is equal to 1/10, or 10 percent, of the total equities Owner's equity / total equities = $1,000 / $10,000 =1/10 =0.10
