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Positional cloning begins with mapping studies to pin down the location of the gene of interest to a reasonable small region of DNA.
Future Net Cash Flows
The projection of cash receipts minus cash payments over a future period, related to an asset or investment.
Accrual Accounting
The method of accounting that recognizes revenue when earned and expenses when incurred regardless of when cash transactions occur.
Deferrals
Financial transactions that are recognized in a later accounting period than the period in which they occur, such as prepaid expenses.
Accruals
Accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged, to reflect the true financial position of a company.
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