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  2. Consumables - Wikipedia

    en.wikipedia.org/wiki/Consumables

    Printing consumables include items like toner cartridges, which are consumed, utilized and then exhausted. These supplies are considered to be a major element of printing process. For arc welding one uses a consumable electrode. This is an electrode that conducts electricity to the arc but also melts into the weld as a filler metal.

  3. IAS 2 - Wikipedia

    en.wikipedia.org/wiki/IAS_2

    IAS 2 is an international financial reporting standard produced and disseminated by the International Accounting Standards Board (IASB) to provide guidance on the valuation and classification of inventories.

  4. Operating cost - Wikipedia

    en.wikipedia.org/wiki/Operating_cost

    Office supplies and consumables; Insurance premium; Depreciation of equipment and eventual replacement costs (unless the facility has no moving parts it probably will wear out eventually) Damage due to uninsured losses, accident, sabotage, negligence, terrorism and routine wear and tear.

  5. Office supplies - Wikipedia

    en.wikipedia.org/wiki/Office_supplies

    Inside a stationery supplier in Hanoi. Office supplies are consumables and equipment regularly used in offices by businesses and other organizations, by individuals engaged in written communications, recordkeeping or bookkeeping, janitorial and cleaning, and for storage of supplies or data.

  6. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    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.

  7. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.

  8. Overhead (business) - Wikipedia

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

    In business, an overhead or overhead expense is an ongoing expense of operating a business. Overheads are the expenditure which cannot be conveniently traced to or identified with any particular revenue unit, unlike operating expenses such as raw material and labor.

  9. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    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.