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If the elevator makes unusual noises during operation, then it is the responsibility of the facilities maintenance technician to report the problem to his or her supervisor and/or the elevator maintenance company.
Accrued Interest
This represents the amount of interest that has accumulated over a period of time on a loan or investment but has not yet been paid.
Stock Investments
Purchases of shares in other companies, held as assets, which represent partial ownership and may yield dividends and capital gains.
Subsidiary Ledger
A detailed ledger that contains all the transaction details of a specific account, which then summarizes into the general ledger.
Long-term Liability
Financial obligations that are due after a period of more than one year, such as bonds payable or long-term loans.
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