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1 capitalization of cost
"The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted." -
2 matching principle
A rule that specifies whether matching cost and revenue on a fixed-price project should be handled as one transaction (sales value) or as two transactions (production + profit). -
3 fee transaction
A transaction that registers revenue with no matching cost. -
4 foreseeable loss
An expected loss on a project that is treated as an expense transaction because it is likely that the total project cost will exceed the total project revenue or capitalization limit. -
5 profit and loss transaction
"A posted ledger transaction that is associated with a profit and loss account, revenue account, or cost account."English-Arabic terms dictionary > profit and loss transaction
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