ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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PERIOD COST Definition
PERIOD COST is an expense that is not inventoriable; it is charged against sales revenues in the period in which the revenue is earned (e.g., SG&A is a period cost). Also called period expense.
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NON-BULLETIN BOARD (NBB) are OTC securities that are not quoted on the OTCBB. NBB securities may or may not be quoted on the Pink Sheets. Also called other-OTC.
UNRESOLVED EQUITY is the difference between Total Assets and Total Liabilities on the Balance Sheet. Total Assets is always equal to Total Liabilities plus Equity.