objective columnobjective functionobjective informationobjective measurabilityobjective rowobjectivesobjectivityobligationobligationsobservationobservation evidenceobsolescenceobsolescence of assetsobsoleteoccurrenceoff balance sheet debtoff balance sheet financingoff hireofferoffer and acceptanceofficialofficial documentoffsetoffsetting asset accountsoffsetting cost with revenueoligopolyon accounton going operations continuing operationson line processing systemon line systemone line consolidationone line consolidation methodone sided reliabilityone write systemonlineopen accountsopen coveropening inventoryoperatingoperating costingoperating cycleoperating expensesoperating incomeoperating informationoperating leaseoperating leasesoperating leverageoperating lossoperating manualoperating method