Examlex
All of the following are new data types added in SQL:2008 EXCEPT:
Unearned Revenue
This is income received by a business for goods or services yet to be delivered or performed. It's considered a liability until the product or service is delivered.
Cash Payment
A transaction in which a payment is made using physical currency or through a digital cash transfer rather than credit.
Deferred Tax Asset
An asset on a company's balance sheet that may be used to reduce future tax liability; it arises when a company has overpaid taxes or paid them in advance.
Wages Expense
An accounting term that refers to the total cost incurred by a company to pay its employees, recognized in the period employees perform the work.
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