Examlex
A preprocessor directive does not require a semicolon at the end.
Intangible Assets
Non-physical assets owned by a business that have value, such as patents, trademarks, goodwill, and copyrights.
Normal Balance
The side (debit or credit) on which an account increases, determined by the account type in the accounting equation.
Financial Statement
A formal record of the financial activities and position of a business, individual, or other entity, typically including a balance sheet and income statement.
Permanent/Temporary
Denotes the duration of financial accounts or business strategies: "permanent" indicates long-term endurance, while "temporary" suggests a short-term or temporary existence.
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