today I came across a sentence:
Financial statements often have amounts reported that are a summation of several ledger accounts.
I've scratched my head for a while but still cannot figure out the structure with 100% certainty, is the trailing clause "that are a summation..." here used to describe "amounts"? But in my experience, the noun and its paired clause are usually put together side by side. In this scenario, there is another word (amounts) here, so I'm a little confused here.
Thanks in advanced.