29. Fixed assets A Items that are initially recorded as debt but are (Fixed assets or plant assets] expected to become income over time and through normal business operations (Items that are initially recorded as debt but are expected to become income over time and through normal business operations) 30. Net income B They arise from the sale of services or merchandise on credit and the main evidence is an invoice 31.Net loss C Expenses incurred but not paid or recorded in company accounts (Expenses incurred but not paid or recorded in the company's accounts) 32. Unearned or Deferred Income Fixed Asset Cost (Unearned or defened revenues) - Accumulated depreciation 33 Accounts Receivable E Resources that a company owns, uses them in its normal operations, are permanent, and has a long useful life 34. Accumulated income F Increases owner's equity account ( Accrued revenues or assets 35. Book value accounting G Income (Revenues) > Expenses (Expenses) (Book value) 38. Accumulated expenses or dobis H List of company accounts (Accrued expenses or liabilities) 37. Chart of accounts I Provides useful information for the decision-making process (internal users) 38.Revenue - J Income (Revenues)