Capital Assets(In Arabic: اصول رأسمالية) Material (Tangible Assets) and immaterial (Intangible Asset) assets that form part of a business’s assets which are allocated for long-term use as a business instrument or means of investment.
Cash Accounting Basis(In Arabic: محاسبة على الأساس النقدي) An alternative method for calculating and reporting VAT based on the payment date for each supply.