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A DEA linear programming model involving 4 input measures and 3 output measures will have
Contra Asset
An asset account where the account balance is a negative amount that reduces the total value of assets on the balance sheet.
Accrued Expenses
Expenses that have been incurred but not yet paid or recorded, representing liabilities for a business.
Liabilities
Liabilities represent financial obligations or debts that a company owes to external parties, such as loans and accounts payable.
Fixed Assets
Tangible assets, such as buildings, machinery, and equipment, used in the operations of a business that are not intended for sale.
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