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In the Relational Model,each Column in the Table Represents an Entity,and

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In the relational model,each column in the table represents an entity,and each row represents an attribute of that entity.


Definitions:

Equipment

Tangible assets used in the operation of a business, such as machinery and office furniture, which are not intended for sale.

Prepaid Insurance

An asset account representing insurance payments made in advance for coverage extending beyond the current accounting period.

Accounts Receivable

Outstanding payments that a business is entitled to receive from its customers for delivered goods or services.

Miscellaneous Expense

A category for expenses that don't naturally fit into other specified categories in financial accounting.

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