| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 481 | materiality: ability to influence a decision of an informed user of the financial statements | - | - | Accounting |
| 482 | elements of financial statements: assets, liabilities, equity, revenue and expenses. | - | - | Accounting |
| 483 | de-recognition: removing an asset account and all related accounts from the accounting records when it is retired or disposed of (e.g. asset account and accumulated depreciation--asset account). | - | - | Accounting |
| 484 | cost constraint: the conditions that make the costs required to perform a certain activity greater than the benefits that can be gained. | - | - | Accounting |
| 485 | product warranties: obligations by the seller to the buyer to repair or replace a product if it not operating as it is supposed to, or is defective. | - | - | Accounting |
| 486 | prime rate: the interest rate charged by the banks to their best customers. | - | - | Accounting |
| 487 | operating line of credit: a bank loan that has been approved by the bank, sometimes without collateral. Amounts can be borrowed when needed, but only to the maximum approved by the lender. | - | - | Accounting |
| 488 | determinable liability: a liability for which the existence, amount and timing of the obligation are known with certainty. | - | - | Accounting |
| 489 | customer loyalty programs: programs that provide rewards (e.g. money, discounts on merchandise or services) for people that are frequent customers. | - | - | Accounting |
| 490 | contingent liability: an obligation that has uncertainty about whether there will be a loss, what that loss will be, and depends on a certain event happening (or not happening) in the future. | - | - | Accounting |
| 491 | collateral: assets that are offered as security on a loan. | - | - | Accounting |
| 492 | breakage: money paid for a gift card that has not been redeemed. | - | - | Accounting |
| 493 | useful life: the number of years it is estimated that an asset will be used, the estimated total number of units expected to be extracted or the number of producing units (e.g. machine hours) that will be consumed over the life of the asset. | - | - | Accounting |
| 494 | units of production: a depreciation method that is based on the extraction of units from a natural resource. A per unit rate of depreciation is determined by dividing the (cost less residual value) by the estimated total number of units to be extracted. Depreciation expense is calculated by multiplying this unit rate times the actual number of units produced during the applicable period. | - | - | Accounting |
| 495 | trade-in allowance: a reduction in the price of a new asset as a result of including the old asset as part of the payment for the new asset. | - | - | Accounting |