A has a credit balance of $100,000 in his bank account.

In this example, the 'thing' mentioned is money. Money can be created in various different ways. It can be minted in rare metals with an intrinsic value (gold or silver coins). Or it can be represented in a non-valuable metal or paper form that has a nominal value.

Money is a 'thing' that can be owned, but it is a special kind of thing. On the one hand, a specific coin or note can be carried and owned just like any other article of tangible, moveable property. On the other hand, when cash is deposited into a bank account or loaned to another person, the owner does not expect to receive back the specific coins or notes handed over. In such situations, the owner is entitled to the relevant sum of money rather than the specific object.

Unlike other property which may be valuable in itself, money that is represented in a non-valuable metal or paper form is valuable because it can be exchanged for goods and services. Another unusual aspect of money is that it is illegal for the owner of cash to damage or destroy it, whereas the owner of other property generally has such a right.