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LibreTexts (formerly called STEMHyperlibrary[1] and ChemWiki[2]) is a 501 (c) (3) nonprofit [3] online educational resource project. The project provides open access to its content on its website, and the site is built on the Mindtouch platform. [4] LibreTexts was started in 2008 by Professor Delmar Larsen at the University of California Davis ...
Open educational resources (OER) [1] are teaching, learning, and research materials intentionally created and licensed to be free for the end user to own, share, and in most cases, modify. [2][3] The term "OER" describes publicly accessible materials and resources for any user to use, re-mix, improve, and redistribute under some licenses. [4]
This is an accepted version of this page This is the latest accepted revision, reviewed on 26 October 2024. Software licensed to ensure source code usage rights Open-source software shares similarities with free software and is part of the broader term free and open-source software. For broader coverage of this topic, see open-source-software movement. It has been suggested that this article ...
Accounting. 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. For example, the purchase of a photocopier involves capex, and the annual paper, toner, power and ...
Misconduct. v. t. e. 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 ...
OpenStax textbooks follow a traditional peer review process aimed at ensuring they meet a high quality standard before publication. Textbooks are developed and peer-reviewed by educators in an attempt to ensure they are readable and accurate, meet the scope and sequence requirements of each course, are supported by instructor ancillaries, and are available with the latest technology-based ...
In construction, the costs of materials, labor, equipment, etc., and all directly involved efforts or expenses for the cost object are direct costs. In manufacturing or other non-construction industries the portion of operating costs that is directly assignable to a specific product or process is a direct cost. [1]
A cost estimate is the approximation of the cost of a program, project, or operation.The cost estimate is the product of the cost estimating process. The cost estimate has a single total value and may have identifiable component values.