Examlex
What were the original purposes of SQL, and does SQL as we know it today live up to those standards?
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against an asset since its purchase.
Depreciation Expense
Methodically dispersing the cost of a physical asset over its serviceable lifetime.
Dividends
Distribution of a portion of a company's earnings, decided by the board, to a class of its shareholders.
Closing Entries
Journal entries made at the end of an accounting period to transfer balances from temporary accounts to permanent accounts, closing out the period.
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