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The Department of Defense Architecture Framework (DoDAF) defines a standard way to organize a systems architecture into complementary and consistent views. It is especially suited to large systems with complex integration and interoperability challenges, and is apparently unique in its use of "operational views" detailing the external customer's operating domain in which the developing system ...
Operational View (OV) products provide descriptions of the tasks and activities, operational elements, and information exchanges required to accomplish DoD missions. The OV provides textual and graphical representations of operational nodes and elements, assigned tasks and activities, and information flows between nodes.
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.
Last year, just 17.6% of the Lower 48 experienced a white Christmas. This was the lowest percentage since records began in 2003.Outside of the higher elevations of the West, there was an area of ...
From January 2008 to December 2012, if you bought shares in companies when Jeffrey R. Immelt joined the board, and sold them when he left, you would have a -43.4 percent return on your investment, compared to a -2.8 percent return from the S&P 500.
Cash and accrual basis – The two primary accounting methods of the cash basis and the accruals basis (the difference being primarily one of timing) are used in three environments: in economics, to calculate US public debt, [1] in financial reporting, as well in tax environment, in order to calculate taxable income for U.S. federal income ...