Examlex
Enterprise application integration (EAI) middleware takes a new approach to middleware by packaging commonly used applications together, reducing the time needed to integrate applications from multiple vendors.
Restricted Fund Method
An accounting practice for nonprofit organizations, segregating funds according to restrictions imposed by donors.
Deferral Method
A method of accounting that allows for income or expenses to be recognized at a later date rather than when they are initially incurred.
Donated Land
This informs the recording of land gifted to an entity, valued at its fair market value at the time of donation as an asset on the balance sheet.
Donated Machinery
Assets received for free by an entity, where the fair market value of the machinery is recorded as both income and an asset on the balance sheet.
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