Accrued expenses represent expenses incurred but not yet paid by the company. When companies receive invoices for services or products they received, the money owed represents an accrued expense. The company records the expense when it receives the invoice. If the company will not receive an invoice until the following period, the accounting staff records a manual accrual entry increasing accounts payable and increasing the expense for the amount of the transaction.
Lanthanum was discovered by Carl Gustaf Mosander in 1839 at Sweden. Origin of name: from the Greek word  lanthanein  meaning  to lie hidden . Carl Gustav Mosander recognized the element lanthanum in impure cerium nitrate in 1839.t is one of the most reactive of the rare-earth metals. It oxidises rapidly when exposed to air. Cold water attacks lanthanum slowly, and hot water attacks it much more rapidly. The metal reacts directly with elemental carbon, nitrogen, boron, selenium, silicon, phosphorus, sulphur, and with halogens.
Word origin: Gallium comes from Gallia, the Latin name for France. It also has origins in the Latin word gallus, a translation of Lecoq, the term for a rooster, and also the first name of the scientist who discovered the element. Discovery: Chemist Lecoq de Boisbaudran discovered the element spectroscopically in 1875.