| No. | English | Farsi | Pashto | Subject |
|---|---|---|---|---|
| 496 | depletion: the amortization of natural resources. | - | - | Accounting |
| 497 | capitalized: costs that are recorded as long-term assets and will be expensed through periodic depreciation. | - | - | Accounting |
| 498 | basket purchase: acquisition of a number of assets as a single combination, for one price. Usually the basket price is less than the sum of the costs of the individual items. Cost is usually allocated to each asset based on its relative value. | - | - | Accounting |
| 499 | asset turnover: net sales divided by average total assets. Indicates how well management is using the assets to generate revenue. | - | - | Accounting |
| 500 | asset retirement costs: also called asset retirement obligation (ARO). An estimate of the cost of dismantling and removing plant and equipment when it is being retired, and restoring the property. Is considered to be part of the acquisition cost of PP&E. | - | - | Accounting |
| 501 | amortization: allocating the cost of an intangible as expense, over the useful life of the asset. | - | - | Accounting |
| 502 | amortizable amount: the cost of an intangible asset less any residual value. Used to determine the amount of amortization expense. | - | - | Accounting |
| 503 | additions and improvements: changes that are made to increase the useful life, and improve the operating and producing capacity of property, plant and equipment. | - | - | Accounting |
| 504 | receivables turnover ratio: net credit sales divided by average accounts receivable. Indicates how fast accounts receivable are being paid, that is, how efficiently a company manages its credit policy. Represents a short-term liquidity measure. | - | - | Accounting |
| 505 | trade accounts receivable: accounts receivable that arise from regular operations. | - | - | Accounting |
| 506 | promissory note: a written promise to pay a certain amount of money on a certain date. Usually comes with a stated interest rate. | - | - | Accounting |
| 507 | dishonoured note: a note that is not fully settled by its maturity date | - | - | Accounting |
| 508 | collection period: 365 days divided by the receivables turnover. Indicates how many days, on average, accounts receivable are outstanding. | - | - | Accounting |
| 509 | carrying amount of accounts receivable: the total amount of accounts receivable less the allowance for uncollectible accounts. it is the net realizable value, which is the amount that should be reported on the financial statements for accounts receivable. | - | - | Accounting |
| 510 | bad debt expense: uncollectible accounts are charged to this expense. | - | - | Accounting |