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What Is the Term for Items That Represent Other Things

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What is the term for items that represent other things?

Analyze and interpret histograms and their characteristics.
Understand the measures of relationship between variables (correlation).
Calculate and interpret coefficients of variation, skewness, and kurtosis as measures of relative dispersion, asymmetry, and peakedness of distributions respectively.
Understand the difference between accrual and cash bases of accounting.

Definitions:

Indirect Method

A way of preparing the cash flow statement where net income is adjusted for non-cash transactions, indirect expenses, and changes in working capital.

Depreciation Expense

A technique in accounting that involves spreading out the expense of a physical asset over its expected lifespan.

Depreciation Expense

The allocated cost of an asset over its useful life as an expense in accounting.

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