ADD-INS is: a. something designed or intended for use in conjunction with another, e.g. accessories to a primary product in a purchase order; or, b. an accessory software program that extends the capabilities of an existing application.
NEGATIVE DOLLAR is a dollar that is owed to another entity.
PROPRIETARY THEORY is where no fundamental distinction is drawn between a legal entity and its owners, i.e. the entity does not exist separately from the owners for accounting purposes. The primary focus is to report information useful to the owners, and therefore the financial statements are prepared from their perspective. See ENTITY THEORY.
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