ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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YEN is the currency of Japan. Its subdivisions are 100 sen and 1000 rin.
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INTELLECTUAL CAPITAL Intellectual capital bundles knowledge resources (how the 'production functions', that is the constellation of employees, users, processes and technologies, work). Intellectual capital enables a company to make a difference to users via its knowledge resources.
DISCRETIONARY COST can be increased or decreased at the discretion of the decision maker (e.g., advertising and business travel).