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Typically,the fifth step in the user interface design process is:
Expenses
Costs incurred in the process of earning revenue; examples include rent, utilities, and salaries.
Prepaid Rent Expense
An advance payment for rent that is recorded as an asset on the balance sheet until it is consumed or the rental period elapses.
Contra-Asset
An account that offsets an associated asset account on a company's balance sheet, like an allowance for doubtful accounts reducing accounts receivable.
Original Cost
The initial price paid to acquire an asset or service, not accounting for depreciation or adjustments.
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