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Which accounting principle requires that expenses be matched to the revenues they helped generate, within the same accounting period?
The Matching Principle (also called the matching concept) states that expenses must be recognized in the same period as the revenues they helped produce. For example, cost of goods sold is matched against the sales revenue of the same period. The revenue recognition principle deals with when to record revenue; the cost principle is about recording at historical cost; and the full disclosure principle requires reporting of all relevant information.
Magnesium Sulfate Toxicity monitoring is a critical nursing responsibility:
| Serum Mg²⁺ Level | Clinical Effect |
|---|---|
| \(1.5{-}2.5\,\text{mEq/L}\) | Normal therapeutic range |
| \(4{-}7\,\text{mEq/L}\) | Therapeutic anticonvulsant range |
| \(5{-}10\,\text{mEq/L}\) | Loss of deep tendon reflexes (first sign of toxicity) |
| \(10{-}13\,\text{mEq/L}\) | Respiratory paralysis ← DANGER |
| \(>15\,\text{mEq/L}\) | Cardiac arrest |
Stop infusion IMMEDIATELY if:
- Respiratory rate \(<12/\text{min}\)
- Absent patellar (deep tendon) reflexes — earliest clinical sign
- Urine output \(<25{-}30\,\text{mL/hr}\) (Mg is renally excreted)
- O₂ saturation falling
Antidote: Calcium Gluconate 1 g (10 mL of 10% solution) IV over 10 minutes — must be at bedside at all times.
Urine output of 35 mL/hr is acceptable (minimum 25–30 mL/hr). Flushing and sedation are normal side effects, not toxicity signs.
- Limestone (most common CaCO₃ source)
- Marine shells (also CaCO₃)
- Hematite/iron ore (iron source for the iron phase in cement clinker)
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