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DIRECT TAX : Tax that is applied to the assets and economic income of people periodically and
individually.
EXPENDITURE: It is an item that reduces the profit of the company or, failing that, increases the
debt or loss. The expense will always involve the disbursement of an amount of money, either in
ENTRY: it is an increase in economic resources. This must be understood in the context of assets
and liabilities, since it is the recovery of an asset. Income involves increases in the net worth of your
company. It can be an increase in the value of your assets or a decrease in a liability