Examlex
LIFO stands for ____________________.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset over its useful life, reducing its initial cost to its current book value.
Book Value
The value of an asset as recorded on a company's balance sheet, calculated as its cost minus accumulated depreciation.
Adjusting Entry
An accounting journal entry made to update the accounts and reflect the correct financial position before financial statements are prepared.
Liability Account
An account on the balance sheet that represents obligations to pay debts or amounts owing to lenders, suppliers, employees, or other creditors.
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