Examlex
Horizontal partitioning makes sense:
Land
A fixed asset that represents property; it is considered a non-depreciable asset used in operations or investment.
Investment by Owner
The contribution of cash or other assets by an owner into their business, increasing the equity of the company.
Deficit
The amount by which expenses surpass income or revenues, resulting in a loss.
Retained Earnings
Profits that a company has reinvested in itself rather than paying out to shareholders as dividends.
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