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If a system depends on two subsystems functioning when activated, the reliability of that system is equal to that of the less reliable subsystem.
Unearned Revenue
Income received by a business for goods or services yet to be provided, often recorded as a liability on the balance sheet until the revenue is earned.
Accrued Revenue
Income that a company has earned but has not yet received payment for.
Depreciation
The methodical distribution of a physical asset's cost across its lifespan, mirroring its depreciation over time.
Supplies
Items and materials used in the daily operations of a business, often consumable and regularly replaced.
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