In 1946, the famous British economist J.R. hicks, in value and capital, developed the concept of income into a general concept of economic gain. He argues that the real purpose of computing revenues is to make people aware of the amount of money they can spend without making them poorer. Accordingly, he gave a generally accepted definition of "the maximum amount of consumption that a person can spend at the end of the term, at the same level of prosperity". Hicks's definition, though primarily for personal gain, applies to businesses as well. In the case of the enterprise, according to this definition, the enterprise income can be understood as the maximum amount that can be allocated in the enterprise cost accounting period under the same amount of capital at the end of the term and the beginning of the period. As we stated previously, babies have a tendency to explore, and balconies can be very tempting. While supervision is able to keep your infant safe, you simply can't keep a watch in it at all times. You might accidentally leave your balcony door open which can cause a lot of problems. Your baby might slip past the railing, or get stuck and suffocate. However, you may make your balcony safe on your child, in the event that they slip outside and initiate to understand more about. How can you baby-proof them? Here are some tips and suggestions that will help you: