I believe the answer is revenue; expense
Revenue and expense in accounting should be separated from each years of operations (because it is only a temporary account). Which means, that everytime a company enter a new operating year, all the expense and revenue from last year must be closed to avoid confusion.
That is true in a way. But then we get knowledge from the elder people who has lived in this world for a very long time, so we should consider that too.
Federalists, i'm pretty sure that's your answer.
Answer: Badges
Explanation:
Just doin this for badges, good luck tho