| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 136 | joint cost: production costs up to the point (split-off point) where two or more products can be identified separately. | - | - | Accounting |
| 137 | job order costing: a system for determining the manufacturing cost (direct materials, direct labour, and manufacturing overhead) for a single item or a batch of homogeneous items; often associated with custom orders. | - | - | Accounting |
| 138 | investments: financial instruments, such as equities/shares and property, that increase in value due to appreciation but are also subject to market fluctuations; and financial instruments, such as cash and bonds, that are held to generate income. | - | - | Accounting |
| 139 | investment securities: financial instruments (e.g. debt and equity securities, derivatives) that are held in the long-term with the main purpose of earning revenue. | - | - | Accounting |
| 140 | investment revenues: earnings on debt and equity securities; usually in the form of dividends or interest. | - | - | Accounting |
| 141 | investment centre: a business division or segment where management has the authority to make all decisions regarding revenues, expenses and the use of assets; performance is measured with return on investment and/or residual income. | - | - | Accounting |
| 142 | inventory valuation: the cost of inventory at the end of the accounting period subject to the lower of cost and net realizable value (LCNRV) rule. Methods of valuation include specific identification; first-ion, first-out (FIFO); and weighted average. | - | - | Accounting |
| 143 | inventory shrinkage: the difference between what is recorded for inventory in the accounting records and the actual physical inventory on hand; results from theft (by employees or shoplifting), counting errors, evaporation, etc. | - | - | Accounting |
| 144 | inventory cost flow assumption: a method used to assign costs to cost of goods sold and ending inventory; except for the specific identification method, it would be too onerous to try to record costs to match the physical flow, especially for large inventories of homogeneous items. Companies choose a cost flow assumption that is close to their actual flow. | - | - | Accounting |
| 145 | inventory: merchandise being held for sale (merchandising company) or raw materials and work-in-process items that will be used to produce finished goods that are held for sale (manufacturing company). | - | - | Accounting |
| 146 | inventoriable cost: all the costs required to purchase merchandise for sale or produce finished goods for sale plus any costs incurred to make the items ready to sell. | - | - | Accounting |
| 147 | internal rate of return: a discount rate that causes the net present value of an investment to be zero; used to evaluate the profitability of an investment. | - | - | Accounting |
| 148 | insolvent: a company is considered insolvent when it is unable to pay its debts using all the assets that are owned. | - | - | Accounting |
| 149 | indirect method of the statement of cash flows: a method of preparing the statement of cash flows by first converting operating results from an accrual basis to a cash basis; involves adjusting net income by any changes in the balance sheet accounts to determine cash flows from operations. | - | - | Accounting |
| 150 | indirect materials: material costs that cannot be traced directly to a specific product. | - | - | Accounting |
