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An inrush current limiter is a device or devices combination used to limit inrush current. Passive resistive components such as resistors (with power dissipation drawback), or negative temperature coefficient (NTC) thermistors are simple options while the positive one (PTC) is used to limit max current afterward as the circuit has been operating (with cool-down time drawback on both).
An expense account is the right to reimbursement of money spent by employees for work-related purposes. [1] Some common expense accounts are Cost of sales, utilities expense, discount allowed, cleaning expense, depreciation expense, delivery expense, income tax expense, insurance expense, interest expense, advertising expense, promotion expense, repairs expense, maintenance expense, rent ...
The reason for this is to limit the number of entries in the nominal ledger: entries in the daybooks can be totalled before they are entered in the nominal ledger. If there are only a relatively small number of transactions it may be simpler instead to treat the daybooks as an integral part of the nominal ledger and thus of the double-entry system.
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This outflow is generally one side of a trade for products or services that have equal or better current or future value to the buyer than to the seller. Technically, an expense is an event in which a proprietary stake is diminished or exhausted, or a liability is incurred. In terms of the accounting equation, expenses reduce owners' equity.
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A fault current limiter (FCL), also known as fault current controller (FCC), [1] is a device which limits the prospective fault current when a fault occurs (e.g. in a power transmission network) without complete disconnection. The term includes superconducting, solid-state and inductive devices. [2]