We cannot be entirely sure, because you didn't write the entry where the word can be found, but nevertheless, the word <em>defalcation, </em>meaning misappropriation of money or funds held by an official, trustee, or other fiduciary, is a part of speech known as noun.
What is a counterclaim?
a detail that supports reasons for a claim
an opinion or belief that a claim is true
a refutation of a claim, with evidence < answer
an invalid or flawed claim, with reasons
