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 expenses (also called accrued liabilities) represent unpaid and unrecorded costs incurred in the current period. Accrued expenses should be recognized before cash is paid and should be reported in the income statement in the period they are incurred, and not in the period they are settled (e.g. paid with cash). Accrued expenses or liabilities are shown under the current liabilities in the balance sheet.