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LibreTexts (formerly called STEMHyperlibrary[1] and ChemWiki[2]) is a 501 (c) (3) nonprofit [3] online educational resource project. The project provides open access to its content on its website, and the site is built on the Mindtouch platform. [4] LibreTexts was started in 2008 by Professor Delmar Larsen at the University of California Davis ...
Open educational resources (OER) [1] are teaching, learning, and research materials intentionally created and licensed to be free for the end user to own, share, and in most cases, modify. [2][3] The term "OER" describes publicly accessible materials and resources for any user to use, re-mix, improve, and redistribute under some licenses. [4]
Misconduct. v. t. e. In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement ...
Accounting. An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves capex, and the annual paper, toner, power and ...
Cash and cash equivalents. (CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can ...
Many small business owners make a common mistake: They use their business checking account or business credit card to pay personal expenses. They figure it's no big deal.
This is an accepted version of this page This is the latest accepted revision, reviewed on 26 October 2024. Software licensed to ensure source code usage rights Open-source software shares similarities with free software and is part of the broader term free and open-source software. For broader coverage of this topic, see open-source-software movement. It has been suggested that this article ...
For example, a company with numerous fixed assets on its books (e.g. factories, machinery, etc.) would likely have decreased net income due to depreciation; however, as depreciation is a non-cash expense [5] the operating cash flow would provide a more accurate picture of the company's current cash holdings than the artificially low net income.