SAME STORE SALES is used when analyzing the retail industry. It compares sales in stores which have been open for a year or more.
SOFT ASSETS are human resources (people, skills and knowledge) and intangible assets (information, brands, and reputation). Soft assets are hard to value and are not usually reflected in the books of account, nor are they typically subjected to periodic inventory. See also HARD ASSETS.
DRAWING ACCOUNT see PROPRIETORS DRAW.
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