Examlex
In Microsoft Visio 2010,we can create supertype/subtype relationships in data models using:
Expense Recognition
The accounting principle that dictates the timing of reporting an expense in the financial statements, ensuring expenses are recorded when incurred.
Revenue Recognition
The accounting principle that dictates the conditions under which revenue is recognized and recorded, often requiring that revenue is earned and measurable.
Implicit Rate
An interest rate that is indirectly indicated but not explicitly defined, often used in lease agreements to represent the lessor’s return.
Fair Value
The financial return from unloading an asset or the expense of reallocating a liability in a formalized negotiation among market counterparts at the point of evaluation.
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