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During logical design, the analyst team decides which programming languages the computer instructions should be written in, which database systems and file structures will be used for the data, and which hardware platform, operating system, and network environment the system will run under.
Capital Expenditures
Long-term investments made by a company in buildings, equipment, or other assets to improve or maintain its operations.
Direct Materials Purchases
Expenditures for raw materials that are directly traceable to the manufacturing of a product and are a significant part of the production process.
Fixed Assets
Long-term tangible assets held for business use and not expected to be converted to cash in the short term.
Accounts Receivable
Accounts receivable represent the money owed to a company by its customers for goods or services that have been delivered but not yet paid for.
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