Windsor Corp., a technology firm, has an internal search engine that helps employees find answers to queries. The search engine provides results depending on the preferences of the employees. These preferences are automatically learned as the employees continue to use the search engine. The search engine is maintained by an expensive data management system. The company allocates half its budget for the maintenance of the data management system. In this scenario, the cost incurred by Windsor Corp. is an example of .

The following items could appear on a bank reconciliation: a. outstanding checks, $670. b. deposits in transit, $1,500. c. nsf check from customer, no. 548, for $175. d. bank collection of note receivable of $800, and interest of $80. e. interest earned on bank balance, $20. f. service charge, $10. g. the business credited cash for $200. the correct amount was $2,000. h. the bank incorrectly decreased the business's by $350 for a check written by another business. classify each item as (1) an addition to the book balance, (2) a subtraction from the book balance, (3) an addition to the bank balance, or (4) a subtraction from the bank balance.