historical cost system
121Pavement management — is the process of overseeing the maintenance andrepair of a network of roadways. In effect, every highwaysuperintendent does pavement management. [Pavement Management A Manual for Communities, U. S. Department of Transportation, Metropolotan Area …
122Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
123Equity (finance) — For equity securities, see Stock. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …
124Cash flow — For other uses, see Cash flow (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …
125Accountant — Occupation Names Accountant qualified accountant professional accountant chartered accountant Activity sectors business Description …
126Current liability — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
127Managerial finance — Corporate finance …
128Controlling interest — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
