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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. Glossary of construction cost estimating - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_construction...

    A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...

  4. 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.

  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. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

    Auditing terms (25 P) Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes.

  7. Spare part - Wikipedia

    en.wikipedia.org/wiki/Spare_part

    Consumable parts are usually scrapped, or "condemned", when they are found to have failed. Since no attempt at repair is made, for a fixed mean time between failures (MTBF), replacement rates for consumption of consumables are higher than an equivalent item treated as a repairable part. Therefore, consumables tend to be lower-cost items.

  8. 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.

  9. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.