Also known as deferred income and income.

A government document declaring designated goods to be shipped out of the country. To be completed by the exporter and filed with the U.S. Government.

On wooden vessels, the frames or ribs of a ship, connected to the keel, which give shape and strength to the ship's hull.

Occurs whenever the system undergoes either a change in state or an energy transfer at a steady stare.

The process of storing, or converting energy from one form to another, for later use; storage devices and systems include batteries, conventional and pumped storage hydroelectric, flywheels, compressed gas, and thermal mass.

Reservation number used to secure equipment and act as a control number prior to completion of a B/L.

Abbreviation for "Subject to Particular Average." See also Particular Average.

Steady regular winds in a belt approximately 30

A device in which organic material is biochemically decomposed (digested) by anaerobic bacteria to treat the material and/or to produce biogas.

Confirms the transfer of ownership of certain goods to another person in return for money paid or loaned.

A position of a flag when lowered part way in salute (method of salute between vessels, like planes dipping wings).

A bunk which runs under the cockpit

A tall cone shaped navigational buoy.

A book with a record of every occurrence and incident concerning the ship.

Insurance which covers the policyholder against certain building losses or damages which may occur. .

A facility on a website which allows users to write messages on a particular subject and 'post'.

A pallet designed so that the forks of a fork lift truck can be inserted from all four sides. See Fork lift.

A non-negotiable bill of lading which states a specific identity to whom the goods should be delivered. See Bill of Lading.

A two-masted vessel with both masts square rigged. On the sternmost mast, the main mast, there is also a gaff sail

Environmental contaminant that ingresses due to the action of the system or machine.