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Only the net amount of receivables needs to be reported in the statement of financial position.
Atlantooccipital
Referring to the joint connecting the atlas (the first cervical vertebra) and the occipital bone of the skull, allowing for nodding and rotation of the head.
Epiphyseal Plate
A hyaline cartilage plate in the metaphysis at each end of a long bone, the site of bone growth in length.
Forearm
The lower part of the arm extending from the elbow to the wrist.
Supination
The outward rotation of the forearm or foot that results in the palm or sole facing upwards or forwards, respectively.
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