Assets, Liabilities, Income, Expenses

Cash & Cash Equivilants - Bank balances, Cash in hand, Treasury bills, short-term certificates of deposit (CDs).

CURRENT Asset (SFP) Income interest or foreign exchange gain/loss (SPL

Marketable securities - Government bonds, equity investments, and commercial paper that are expected to be sold within a year.

CURRENT Asset (SFP) Gain/Loss on Sale of Investments or Dividend or Interest Income (SPL)

Trade recieveables - Customer invoices & receivables from debtors.

CURRENT Asset (SFP) Revenue or Bad debt (SPL)

Inventory - raw materials, work-in-process goods, Finished goods

CURRENT Asset (SFP) Cost of goods sold or operating expense (SPL)

Prepayment expense/Accruals - Prepaid insurance, rent, and taxes.

CURRENT Asset (SFP)- reduce expense, 'Expense' e.g. rent expense (SPL) - increase expense

Short-Term Loans and Advances - Employee advances, short-term loans to related parties.

CURRENT Asset (SFP) Interest income (SPL) - interest earned recorded under 'finance income' or other income

Other Receivables - Interest receivable, tax refunds, and dividends receivable.

CURRENT Asset (SFP) Interest/Dividend or Bad debt expense (SPL)

Accrued income - Accrued interest, accrued service fees.

CURRENT Asset (SFP) Service/Interest/ Dividend Income (SPL) - earned but not recieved, put under 'revenue' or 'investment income'

Current Portion of Long-Term Investments - Portions of bonds maturing within the year.

CURRENT Asset (SFP) Interest/investment/finance income or gain/loss under 'other income' (SPL)

Derivatives and Financial Instruments (Current) - Forward contracts, options, or futures.

CURRENT Assets (SFP) Gain/loss under 'finance cost' or 'other income', hedging purposes then under 'operating income' or cost of sales (SPL)

Property, Plant, and Equipment (PPE) - land, buildings, vehicles, machinery, furniture/fixtures

NON-CURRENT Asset (SFP) Depreciation expense/operating expense, gain/loss on disposal (SPL)

Intangible assets - Goodwill, patents, trademarks, licenses, customer lists/software

NON-CURRENT Asset (SFP) Amortization expense/operating expense, impairment loss under 'other expenses', gain/loss on disposal (SPL)

Investment property - rental buildings, land held for future development or sale

NON-CURRENT Asset (SFP) Rental income, gain/loss under 'other income', Depreciation/operating expenses (SPL)

Long-Term Investments - shares in other companies, bonds (long-term debt instruments), Investment funds

NON-CURRENT Asset (SFP) Dividend income/other income, interest income, gain/loss under 'other expenses' (SPL)

Deferred Tax Assets - Loss carryforwards, tax deductions, or credits that will reduce future tax payments.

NON-CURRENT Asset (SFP) Deferred Tax income/expense (SPL)

Biological Assets - mature forests, livestock

NON-CURRENT Assets (SFP) Revenue from sale, fair value gains/losses under 'other income/expense' (SPL)

Long-Term Receivables - long-term loans to employees/subsidiraries or sales on credit for years

NON-CURRENT Asset (SFP) interest income under 'finance income or other income', impairment expenses or other (SPL)

Capitalized Development Costs - Development costs for software, pharmaceuticals, or new technologies that are expected to provide long-term returns.

NON-CURRENT Asset (SFP) Amortization expense/operating expense, research & development expense (SPL)

Lease Assets (Right-of-Use Assets) - Leased office space or buildings, Leased equipment or vehicles.

NON-CURRENT Asset (SFP) Depreciation expense/operating expense, finance cost (SPL)

Mineral Resources - mining (gold,coal,minerals), Oil fields (petroleum or gas reserves extracted)

NON-CURRENT Aseets (SFP) Depletion expense (similar to depri), sales or revenue, impairment losses under 'other expenses' (SPL)

Other Non-Current Assets - long-term prepaid expenses (insurance or rent paid many years), long-term deposits (security, deposits)

NON-CURRENT Assets (SFP) Insurance expense, imapairment loss 'other expenses' (SPL)

CURRENT Liabilites