capital items
61Islamic finance — A system of finance that is bound by religious laws that prevent the taking of interest payments (see halal, haraam). Joint ventures in which the funder and the borrower share profits and risks are, however, acceptable. There are a number of… …
62sunk costs — 1) Expenditure, usually on capital items, that once having been incurred can be included in the books of account as an asset, although this value cannot be recovered. An example of this form of expenditure would be creating a railway embankment… …
63Islamic finance — A system of finance that is bound by religious laws that prevent the taking of interest payments (see halal; haraam). Joint ventures in which the funder and the borrower share profits and risks are, however, acceptable. There are a number of… …
64sunk costs — 1) Expenditure, usually on capital items, that once having been incurred can be included in the books of account as an asset, although this value cannot be recovered. 2) In management accounting, expenditure that has already been incurred and… …
65revenue expenditure — /ˌrevəˌnju: ɪk spendɪtʃə/ noun expenditure on purchasing stock (but not on capital items) which is then sold during the current accounting period …
66credit entry — noun an accounting entry acknowledging income or capital items • Syn: ↑credit • Ant: ↑debit (for: ↑credit) • Derivationally related forms: ↑credit (for …
67collectibles — Items, such as art, stamps, and antiques, that are acquired not only for their aesthetic merits but because they are a potential source of capital gains and of inflation protection …
68Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
69Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …
70United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …
