peripheral or incidental transactionspermanent accountspermanent decilnepermanent declinepermanent differencepermanent differencesperpetualperpetual annuityperpetual inventoryperpetual inventory systemperpetual inventory systemsperpetual inventory valuation systemperpetual systemperpetual system of inventorypersonal accountpersonal checkspersonal income taxespersonal liabilitypersonnel departmentpersonnel recordspertinent control procedurespervasivepervasive principlespessimisticpetty cashphenomenonphysical assetphysical capital maintenancephysical countphysical countingphysical factorphysical flowphysical flow of inventoryphysical lifephysical securitypieceworkplace and date of issueplanned decision intervalplanned fixed costsplanned precisionplanningplanning programming budgeting systemplant registerplant utilization budgetpledgingpledging of receivablespoint estimatepoisson distributionpoliciespolicy