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.
Calum /ca-lum/ [2 sylls.] as a boys' name is pronounced KAL-um. It is of Scottish, Gaelic and Latin origin, and the meaning of Calum is dove. Variant of Columba.This was popular among early Christians because the dove was a symbol of gentleness, purity, peace, and the Holy Spirit.rominent alternative forms of Calum ranked in the Top 1000 are Callum (#729 a year ago) , Colm, Malcolm (#442) and Malcom. Usage of these boy names reached its peak in 1992 (usage of 0.2054%) and is almost as widespread today (usage 0.1658%, â¼ 19.3%), but with the versions Malcolm and Malcom becoming less trendy.