[Solved] What is the name given to a tiny living plant or animal that cannot be seen with the naked eye? A) Pathogen B) Microorganism C) Nonpathogen D) Microbiology Invoice Terms: Conditions specified on an invoice, including payment deadlines, cash discount opportunities, and penalties for late payment. Replacement Cost: The cost to replace an asset with another of similar function and quality in its current condition. Historical Cost: The original monetary value of an asset or expense as recorded at the time of acquisition or incurrence, without adjusting for inflation or changes in value. Fair Value: An estimate of the price at which an asset or liability could be traded in a fair transaction between willing parties, not involving forced sale or liquidation.