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This glossary of biology terms is a list of definitions of fundamental terms and concepts used in biology, the study of life and of living organisms.It is intended as introductory material for novices; for more specific and technical definitions from sub-disciplines and related fields, see Glossary of cell biology, Glossary of genetics, Glossary of evolutionary biology, Glossary of ecology ...
The unearned income is deferred and then recognized to income when cash is collected. [6] For example, if a company collected 45% of total product price, it can recognize 45% of total profit on that product. Cost recovery method is used when there is an extremely high probability of uncollectable payments. Under this method no profit is ...
Recognition is mostly a matter of timing; the issue is not whether income or loss is taken into account, but when. The time of recognition may matter for a number of reasons, including the time value of money and the section 1211(b) limitation on capital losses in a single year.
The dichotomy between income and capital breeders was introduced in 1980 by R. H. Drent and S. Daan [6] to explain why birds usually laid their eggs later than the time that would maximize nestling survival for the population. [1] Ectotherms are generally capital breeders, whereas endotherms rely on income breeding more often. This difference ...
Oxford Dictionary of Biology (often abbreviated to ODB) is a multiple editions dictionary published by the English Oxford University Press. With more than 5,500 entries, [ 1 ] [ 2 ] it contains comprehensive information in English on topics relating to biology , biophysics , and biochemistry . [ 3 ]
The amount of income recognized is generally the value received or the value which the taxpayer has a right to receive. Certain types of income are specifically excluded from gross income for tax purposes. The time at which gross income becomes taxable is determined under Federal tax rules, which differ in some cases from financial accounting ...
The field of medicine includes nutrition, genetics, biophysics, and pharmacology; industry includes beverage and food technology, toxicology, and vaccine production; while the governmental and environmental fields includes forensic science, wildlife management, marine biology, and viticulture. The average income of a biochemist was $82,150 in 2017.
refer to something about biology itself; for instance, not a branch of biology; are broadly applicable terms, not specific to a small subset of organisms; do not fit well into any other more specific existing terminology category; Anatomical terms are not included here and appear in sub-categories of the main Anatomy category.