Examlex
When the cost of shipping raw materials is higher than the cost of of shipping the final product,firms tend to locate near the raw materials.
Supplies
Materials and items used in the day-to-day operations of a business, which may be considered either current assets or expenses.
Contra-Asset
An account that is used to reduce the balance of a related asset account, with the most common example being accumulated depreciation.
Contra-Revenue
An account deducted from gross revenue or sales, which includes returns, allowances, and discounts, ultimately affecting the net revenue reported.
Purchases Discount
A reduction in the price of goods a company buys, typically for paying early or within a specified time period.
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