Examlex
Choosing specific columns to be displayed by a SELECT statement is known as projection.
Cash Basis
An accounting method where revenues and expenses are recorded only when cash is received or paid out, regardless of when the transactions occurred.
Cost Of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including material, labor, and manufacturing overhead expenses.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been allocated as depreciation expense since the asset was put into use.
Allowance For Doubtful Accounts
An accounting estimate for the amount of receivables that may not be collectible, reducing the reported value of accounts receivable to reflect potential losses.
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