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A nonparametric test requires that the data can be:
Accumulated Depreciation
Accumulated depreciation represents the total amount of depreciation expense that has been recorded against a fixed asset since it was acquired, reducing its book value on the balance sheet.
Operating Activities
Business activities that relate directly to the production, sale, and delivery of a company's products and services.
Depreciation
The process of allocating the cost of buildings and equipment (but not land) over their productive lives using a systematic and rational method
Accounts Receivable
Represents money owed to a company by its customers for goods or services that have been delivered but not yet paid for.
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