Examlex
Any point source emitting pollutants into water must have a permit.
Fiscal Year
A one-year period that companies and governments use for financial reporting and budgeting, which may not align with the calendar year.
Seasonal Variations
Fluctuations in data or activities that occur at similar periods each year due to seasonal factors.
Adjusting Process
The procedure of making entries to update financial accounts before the preparation of financial statements, to ensure their accuracy and adherence to the accrual basis of accounting.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments have been made for the end of an accounting period.
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