Explain why an account balance less than - 40 dollars represents a dept greater than 40 dollars.

A number less than -40 has an absolute value greater than 40.

For example a number less than -40 could be -41.  -41 has a greater absolute value but is actually smaller than -40.

A person whose bank balance is less than -40 is in worse shape than the person who is -40.  The person at -40 needs 40 dollars to bring their account to 0.  The person at -41  needs 41 dollars to bring their account to 0.  They have a greater debt. 

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