A post-closing trial balance can be regarded as the listing of all accounts of the balance sheet consisting of non-zero balances at the close of the period of reporting. This is used for the purpose of verifying that there is equality in the total credit and debit balances that must net to 0. No expense, loss, revenue, gain or summary account balances are contained in the post-closing trial balance. This is because these accounts that are temporary have been closed already and balances of theirs have been shifted to the account of retained earnings as the portion of the process of closing.