Examlex
Select the term that means "toward the front."
Adjusting Journal Entry
A record made in the books at the close of an accounting period for the purpose of assigning income and expenses to their rightful period.
Equipment
Tangible property used in operations, such as machinery and computers, which has a useful life longer than one accounting period and is used in the production of goods and services.
Annual Depreciation
The gradual reduction in the recorded value of a fixed asset, representing its wear and tear, obsolescence, or other declines in value over time.
Book Value
The net value of a company's assets, as recorded on the balance sheet, minus its liabilities and intangible assets.
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