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Two disks are mounted on low-friction bearings on a common shaft. The first disc has rotational inertia I and is spinning with angular velocity . The second disc has rotational inertia 2I and is spinning in the same direction as the first disc with angular velocity 2 as shown. The two disks are slowly forced toward each other along the shaft until they couple and have a final common angular velocity of:
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Journal entries made in accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
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The interest that has been earned but not yet received or paid in cash, applicable in both investment and borrowing contexts.
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