Lakhasly

Online English Summarizer tool, free and accurate!

Summarize result (50%)

Historical cost accounting (HCA) is the approach favored by most accountants.HCA records the value of an asset as the price at which it was originally purchased.


Original text

Historical cost accounting (HCA) is the approach favored by most accountants.
HCA records the value of an asset as the price at which it was originally purchased.
Fair value accounting (FVA) identifies the actual market value of an asset or
liability at the measurement date to overcome the limitations of measuring the
actual value of an asset or liability subsequent to acquisition date FVA aims to give
a fair value to an entity regardless of market conditions.


Summarize English and Arabic text online

Summarize text automatically

Summarize English and Arabic text using the statistical algorithm and sorting sentences based on its importance

Download Summary

You can download the summary result with one of any available formats such as PDF,DOCX and TXT

Permanent URL

ٌYou can share the summary link easily, we keep the summary on the website for future reference,except for private summaries.

Other Features

We are working on adding new features to make summarization more easy and accurate


Latest summaries

خلت الخادمة على...

خلت الخادمة على سيدها الذي يقف متأملًا في الشرفة بعد أن أرسل في طلبها وقالت له: معذرة سيدي فقد أرسلت...

Increased Safet...

Increased Safety Let's start with the most important reason then, safety. Customers need to know all...

Facebook to hir...

Facebook to hire 10,000 in EU to work on metaverse By David Robson 18th January 2022 Retrieved date:...

One restriction...

One restriction would arguably be on food advertising. 95% of these during children’s television pro...

تعریف جمهور الم...

تعریف جمهور المستثمرین ورجال الأعمال بالشركات والمؤسسات الوطنیة ووضعها المالیة، حیث یعطي حجم التداو...

في النهاية، يشي...

في النهاية، يشير مصطلح ”االقتصاد“ في كثير من األحيان إلى جانب معين واحد فقط من جوانب السلوك البشري، ...

يعتبر التسامح و...

يعتبر التسامح والتساهل الفكري من المصطلحات التي تُستخدم في السياقات الاجتماعية والثقافية والدينية لو...

Asthma is a chr...

Asthma is a chronic (long-term) condition that affects the airways in the lungs. The airways are tub...

The influence o...

The influence of internal marketing on quality service delivery Internal marketing is defined as “a ...

لإشكالية: يمثــ...

لإشكالية: يمثــل المجتمــع الطلابــي مجتمعــاٌ متميــزاٌ نظــرا لتركيبــة الخاصــة بــأفراده الــذين...

It tells of Jul...

It tells of Juliet Verahs, a broken, lonely, and tormented girl with her own powers and deadly touch...

Many enterprise...

Many enterprise networks require redundant HA (High Availability) infrastructure for key systems lik...