D1M 14.01.2025 CLOSING PILOT definitions

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Write-off of doubtful receivables
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A financial adjustment to remove debts unlikely to be paid.
Reconciliation
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The process of comparing financial records to ensure they match and are accurate.
Inventory and merchandise
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Goods available for sale or materials held in stock by a company.
Severance pay
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Payments made to employees who are laid off or dismissed.
Outstanding invoices
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Bills that have not yet been paid by customers.
Pension provisions
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Payments set aside for future retirement benefits for employees.
Contingency budget
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Funds reserved for unexpected costs or emergencies in a budget.
Carryforward
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Transferring a financial amount to a future period.
Cumulative costs
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The total amount of expenses that build up over time in a project or process.
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