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This muscle extends and rotates the vertebral column toward the opposite side of the body.Its origin is on the sacrum and transverse processes of each vertebra and its insertion is the spinous processes of more superior vertebrae.
Supplies Expense
An account that represents the cost of supplies used during an accounting period, which are not held for resale.
Adjusting Journal Entry
An adjusting journal entry is made in the accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
Long-Lived Assets
Long-lived assets are tangible or intangible assets that a company holds for use over several years, such as buildings, machinery, or patents.
Prepayment
Payment made for goods or services before they have been received or provided, often resulting in a current asset on the balance sheet.
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