Examlex
Financial statements prepared for private colleges and universities present net assets as:
unrestricted,restricted,or invested in capital assets net of related debt.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time.
Timber Rights
Legal entitlements that allow individuals or companies to harvest timber from a specific area.
Legal Costs
Expenses incurred through legal proceedings, including attorney fees, court fees, and other related costs.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred.
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