Owner distribution is what type of account?

Question: Owner distribution is what type of account? 

Owner Distribution has an account similar to Equity. Equity is the asset left with the shareholders on liquidation after paying all the liabilities. And this is why equity is often referred to as net assets. Swami distribution means the owner is distributing his money elsewhere. That is, the owner is giving his money to many more, so that even more money can be earned.