Examlex
A database must be shut down before the ALTER TABLE command can be executed.
Deferred Exploration Expenditure
Costs incurred in the exploration of resources which are not immediately expensed but are capitalized and amortized over time.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been allocated as depreciation expense since the asset was put into use.
Sundry Liabilities
Various small or infrequent debts and liabilities not classified in the main liabilities categories on a company's balance sheet.
One-Line Method
A consolidation technique, often used in accounting for investments, where only the net income and not the detailed financial activities of an affiliate are included in the parent company's financial statements.
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