How To Calculate Resting Heart Rate. To check your normal resting heart rate, you can use a heart rate monitor, or use this 10-second pulse count method: Take your pulse at either the base of your thumb on the palm side of your wrist, or the base of your neck on either side of your windpipe.
Accrued revenue is an asset class for goods or services that have been sold or completed but the associated revenue that has not yet been billed to the customer. Accrued revenue â which may include income that is due in arrears â is treated as an asset on the balance sheet rather than a liability.
Accrued expense. Accrued expense is a liability whose timing or amount is uncertain by virtue of the fact that an invoice has not yet been received. The uncertainty of the accrued expense is not significant enough to qualify it as a provision. An example of an accrued expense is a pending obligation to pay for goods or services received from a counterpart, while cash is to be paid out in a later accounting period when the amount is deducted from accrued expenses.