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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
Acidic paper is paper which was manufactured using acidic substances. [1] Widely used since the mid-nineteenth century, its pages become yellow within years, extremely brittle over decades, and eventually unreadable in the library and archive collections intended to preserve them. [ 2 ]
Acid-free paper is paper that, if infused in water, yields a neutral or basic pH (7 or slightly greater). It can be made from any cellulose fiber as long as the active acid pulp is eliminated during processing. It is also lignin- and sulfur-free. [1] Acid-free paper addresses the problem of preserving documents and preserving artwork for long ...
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
Although acid-free paper has become more common, a large body of acidic paper still exists in books made after the 1850s; this is because of its cheaper and simpler production methods. Acidic paper, especially when exposed to light , air pollution , or high relative humidity , yellows and becomes brittle over time. [ 1 ]
Paper chemicals designate a group of chemicals that are used for paper manufacturing, or modify the properties of paper. These chemicals can be used to alter the paper in many ways, including changing its color and brightness, or by increasing its strength and resistance to water. [1] The chemicals can be defined on basis of their usage in the ...
The U.S. Permanent Paper Law, or P.L. 101-423, is a joint resolution calling for the use of acid-free paper for federal records, books, and "publications of enduring value." [ 1 ] It was signed into law by President George H.W. Bush in October 1990.
Various techniques, such as refining of the pulp and wet pressing on the paper machine can be used to reduce the strength loss of the paper upon wetting. To improve the wet strength it is common to use chemicals. The use of chemicals can retain as much as 10% to 30% of the original dry strength of the paper. [1]
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