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The Condition That a Non-Key Attribute Determines Another Non-Key Attribute

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The condition that a non-key attribute determines another non-key attribute is know as transitive dependency.


Definitions:

Revenue Expenditures

Expenditures that are immediately charged against revenues as an expense.

Ordinary Repairs

Expenditures to maintain the operating efficiency and productive life of the unit.

Capital Expenditures

Capital employed by a business to buy or enhance tangible assets like land, factories, or machinery to boost long-term business activities.

Period of Ownership

The duration for which an asset is owned by an individual or entity, affecting capital gains for tax purposes.

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