The scope of SQL includes data query, data manipulation (insert, update and delete), data definition (schema creation and modification), and data access control. Although SQL is often described as, and to a great extent is, a declarative language , it also includes procedural elements. SQL was one of the first commercial languages for Edgar F. Codd's relational model, as described in his influential 1970 paper, A Relational Model of Data for Large Shared Data Banks.
uk â /ËkÉs.tÉªÅ/ us â /ËkÉË.stÉªÅ/. âº a calculation of the future cost of something such as a possible product: We'll need accurate costings before we can agree to fund the project.
cost. In accounting, cost is defined as the cash amount (or the cash equivalent) given up for an asset. Cost includes all costs necessary to get an asset in place and ready for use. For example, the cost of an item in inventory also includes the item's freight-in cost.The cost of land includes all costs to get the land ready for its use. Also see cost principle.ost includes all costs necessary to get an asset in place and ready for use. For example, the cost of an item in inventory also includes the item's freight-in cost. The cost of land includes all costs to get the land ready for its use.