Examlex
A foreign key is a field (or group of fields) that uniquely identifies a given entity in a table.
Expenditure
The action of spending funds or an amount of money spent on various types of expenses, including operating and capital expenses.
Property, Plant, Equipment
Long-term assets vital for the operation of a business, not intended for resale but used to generate revenue.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was put into use.
Book Value
The value of an asset as it appears on the balance sheet, calculated by subtracting the accumulated depreciation or amortization from its original cost.
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