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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).
A check sheet is a form (document) used to collect data in real time at the location where the data is generated. The data it captures can be quantitative or qualitative.When the information is quantitative, the check sheet is sometimes called a tally sheet.
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.
A logbook loan is a form of secured lending in the United Kingdom and is the most common modern example of a security bill of sale. Borrowers transfer ownership of their car, van or motorcycle to the logbook lender as security for a loan. While making repayments borrowers keep possession of their vehicle and continue to use it.
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Examples of these include: Import vs export (commercial): The same credit can be termed an import or export letter of credit depending on whose perspective is considered. For the importer it is termed an import LC and for the exporter of goods an export LC .
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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.