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Cohesion is a measure of how well the system "hangs together" by having strong connections between classes.
Plant and Equipment
Plant and Equipment are long-term assets used in the operation of a business, not intended for resale, including machinery, buildings, and vehicles.
Long-Term Liabilities
Obligations that are not due or payable for a long time, usually for more than a year.
Net Sales
The total revenue from sales reduced by returns, allowances, and discounts.
Gross Profit
The difference between sales revenue and the cost of goods sold, before deducting overhead, payroll, taxation, and interest payments.
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