operating accounts
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Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… … Wikipedia
Operating system — Operating systems … Wikipedia
Operating system-level virtualization — is a server virtualization method where the kernel of an operating system allows for multiple isolated user space instances, instead of just one. Such instances (often called containers, VEs, VPSs or jails) may look and feel like a real server,… … Wikipedia
Operating budget — An operating budget is the annual budget of an activity stated in terms of Budget Classification Code, functional/subfunctional categories and cost accounts. It contains estimates of the total value of resources required for the performance of… … Wikipedia
operating system — Computers. the collection of software that directs a computer s operations, controlling and scheduling the execution of other programs, and managing storage, input/output, and communication resources. Abbr.: OS [1960 65] * * * ▪ computing… … Universalium
Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… … Wikipedia
Operating expense — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Operating agreement — An operating agreement is an agreement among limited liability company ( LLC ) Members governing the LLC s business, and Member s financial and managerial rights and duties. Many states in the United States require an LLC to have an Operating… … Wikipedia
Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accounts Receivable - AR — Money owed by customers (individuals or corporations) to another entity in exchange for goods or services that have been delivered or used, but not yet paid for. Receivables usually come in the form of operating lines of credit and are usually… … Investment dictionary
Operating Profit — The profit earned from a firm s normal core business operations. This value does not include any profit earned from the firm s investments (such as earnings from firms in which the company has partial interest) and the effects of interest and… … Investment dictionary
