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Term Definition
Accessories 1. Tile accessories, ceramic or non-ceramic articles, affixed to orINSERTed in tile work, as exemplified by towel bars, paper, soap and tumbler holders, grab bars and the like. 2. Concrete accessories, implements or devices used in the formwork, pouring, spreading, and finishing, of concrete surfaces.  
Accessory, Reinforcing. Items used to facilitate the installation of masonry or concrete reinforcing.  
Accessory. An object or device aiding or contributing in a secondary way.  
Accord and Satisfaction. Conduct of a debtor that indicates agreement to an amount of money owed by the debtor to a creditor.  
Accordion Folding Door. A folding, hinged, or creased door with rollers which run along a track.  
Accordion Partition. A folded, creased, or hinged interior dividing wall.  
Account balance. The difference between the sum of the debits and credits.  
Account. A statement of transactions during a fiscal period and the resulting balance in each category of income and expense.  
Accounting Period. The time that elapses between the preparation of financial statements.  
Accounting. The recording and auditing of financial accounts.  
Accounts Payable. Money owed by the firm to vendors for services or materials.  
Accounts Receivable. Money owed to the firm for services rendered or for reimbursements.  
Accretion. An increase of land area by the gradual or imperceptible action of natural forces.  
Accrual Accounting. A method of keeping accounting records in which income is recorded when services are rendered and expenses are recorded when incurred, rather than when cash is received or paid out.  
Accruals. The recognition of income and expenses as they occur even though they are not received or paid for until a later period.  
Accrued Expenses. The entry into the liability accounts of expenses, incurred but not paid, at a given date.  
Accrued Income. The entry into the asset accounts of income earned, but not received, at a given date.  
Accrued Interest. Interest that has been earned but not yet paid.  
Accrued Liabilities. Amounts representing liabilities incurred, but not paid, by a given date.  
Accumulator. Storage tank which receives liquid refrigerant from evaporator and prevents it from flowing into suction line before vaporizing.  
Acetic Acid. A compound, which in the pure state is a colorless, pungent, biting liquid; vinegar contains 4 to 12 percent of acetic acid.  
Acetone. A water-white volatile, highly flammable solvent with ether-like odor; made by destructive distillation of hardwood, fermentation of butyl alcohol, and from petroleum sources; used extensively in making paint removers; dimethyl ketone; see Ketones.  
Acetylene. A colorless hydrocarbon gas, burning with a bright flame, used as a fuel in welding and soldering.  
ACGIH. American Conference of Governmental Industrial Hygienists, Inc.  
Achromatic. 1. Having no color, being black, gray, or white. 2. Being neutral in color. 3. Difficult to color. 4. Lenses practically free from light of unwanted color.  
ACI. American Concrete Institute.  
Acid Condition In System. Condition in which refrigerant or oil in system is mixed with fluids that are acid in nature.  
Acid Demand. Amount of acid required to lower pH and total alkalinity of pool water to correct level.  
Acid Etch. 1. The use of acid to cut lines into metal or glass. 2. The use of acid to remove the surface of concrete.  
Acid Number. A designation of the amount of free acid in oils, flats, waxes and resins, expressed as the number of milligrams of potassium hydroxide required to neutralize one gram of the material being tested.  

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