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.
An expense is a cost that is paid or remitted, usually in exchange for something of value. Something that seems to cost a great deal is expensive. Something that seems to cost little is inexpensive. Expenses of the table are expenses of dining, refreshments, a feast, etc. In accounting, expense has a very specific meaning. It is an outflow of cash or other valuable assets from a person or company to another person or company. This outflow of cash is generally one side of a trade for products or services that have equal or better current or future value to the buyer than to the seller.