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2. IAS 16 - Wikipedia

   en.wikipedia.org/wiki/IAS_16

   IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."

3. Borrowing base - Wikipedia

   en.wikipedia.org/wiki/Borrowing_base

   An example of a borrowing base certificate used in asset-based lending. Borrowing base certificate is the official accounting document prepared by the borrower that certifies the size of the borrowing base of an organization with the previously agreed advance rates. [11] Borrowing base certificate includes a summary calculation sheet.

4. Logbook - Wikipedia

   en.wikipedia.org/wiki/Logbook

   A logbook (or log book) is a record used to record states, events, or conditions applicable to complex machines or the personnel who operate them.Logbooks are commonly associated with the operation of aircraft, nuclear plants, particle accelerators, and ships (among other applications).

5. Asset-based lending - Wikipedia

   en.wikipedia.org/wiki/Asset-based_lending

   The debt is reported as a liability on the borrower's balance sheet and as an asset (specifically, a receivable) on the lender’s balance sheet. In some situations, the lender can actually repledge or sell the collateral the borrower used to secure the loan from the lender. In this instance, the borrower continues to recognize the receivables ...

6. IAS 23 - Wikipedia

   en.wikipedia.org/wiki/IAS_23

   The standard mandates that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset must be capitalized as part of that asset. Other borrowing costs are recognised as an expense. [1] IAS 23 was issued in 1984 and came into effect on January 1, 1986.

7. Michelle Obama Skips Jimmy Carter's Funeral and Is 'Still in ...

   www.aol.com/michelle-obama-skips-jimmy-carters...

   The former first lady was notably absent from President Jimmy Carter's state funeral service, leading Barack Obama and Donald Trump to be seated next to one another

8. Israeli strikes kill dozens in Gaza, Egypt to host Hamas ...

   www.aol.com/news/israeli-tanks-retreat-central...

   CAIRO (Reuters) -Israeli military strikes killed at least 40 Palestinians overnight and on Friday in the Gaza Strip, medics said, as efforts to revive Gaza ceasefire talks received a boost with ...

9. Inventory (library and archive) - Wikipedia

   en.wikipedia.org/wiki/Inventory_(library_and...

   Although collecting new materials is viewed as a central mission of the library, maintaining the condition of library collections, which includes less satisfactory activities such as weeding, book repair, shifting and counting what libraries think they have on their shelves, are also a vital part of the library's mission to provide access to current patrons, as well as those people who will ...