Examlex
Software copyrights cover the underlying programs of the software.
Credit
A financial arrangement where a borrower receives something of value with the agreement to repay it later, often including interest.
Normal Balance
The side of an account that is usually positive or increased; for assets and expenses, it's the debit side, for liabilities, equity, and revenue, the credit side.
Account
An individual record within a financial system or ledger that tracks the financial transactions of a specific asset, liability, revenue, expense, or equity component.
Normal Balance
The side (debit or credit) on which increases to the account are recorded, consistent with the accounting equation.
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