Examlex
The parallel approach to view integration is appropriate for views that are closely related,such as an order and an invoice.
Accrual
The accounting principle that income and expenses are recognized when they are earned or incurred, regardless of when the cash is actually received or paid.
Net Realisable Value
is the estimated selling price of goods in the ordinary course of business minus the estimated costs of completion and the necessary selling expenses, used in inventory valuation and impairment tests.
Depreciation
A method of allocating the cost of a tangible or physical asset over its useful life, recognizing the asset's wear and tear over time.
Asset's Value
The worth of an asset, which can be determined by factors such as market value, book value, or utility.
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