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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset against receivables rather than being classified as a liability.

  3. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  4. Overhead (business) - Wikipedia

    en.wikipedia.org/wiki/Overhead_(business)

    Balance sheet is a financial statement which outlines a company's financial assets, liabilities, and shareholder's equity at a specific time. Both assets and liabilities are separated into two categories depending on their time frame; current and long-term.

  5. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Moreover, if cash is expected to be used within one year after the balance sheet date it can be classified as "current asset", but in a longer period of time it is mentioned as non- current asset. For example, a large machine manufacturing company receives an advance payment ( deposit ) from its customer for a machine that should be produced ...

  6. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    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 is concerned with ...

  7. First Solar (FSLR) Q4 2024 Earnings Call Transcript

    www.aol.com/first-solar-fslr-q4-2024-013019082.html

    Turning to Slide 7, I'll review select balance sheet items and summary cash flow information. aggregate balance of our cash, cash equivalents, restricted cash, restricted cash equivalents, and ...

  8. EOG Resources (EOG) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/eog-resources-eog-q4-2024-224521961.html

    At the end of 2024, we had $7.1 billion in cash on the balance sheet, which included approximately $700 million of estimated tax payments postponed to 2025 under IRS storm-related tax relief.

  9. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    The inventory value reported on the balance sheet is usually the historical cost or fair market value, whichever is lower. This is known as the " lower of cost or market " rule. Prepaid expenses – these are expenses paid in cash and recorded as assets before they are used or consumed (common examples are insurance or office supplies).