Examlex
A restriction fragment is
Cash Received
The amount of money that an entity collects, typically from operating activities such as sales of goods or services.
Liability Recorded
Recording a business's liabilities or money owed in its financial statements.
Prepaid Expenses
Expenses paid in advance for goods or services, which are recorded as assets on a balance sheet until they are consumed or used.
Asset Account
Represents items of value owned or controlled by a company that are expected to provide future economic benefits.
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