"Accounts payable" (AP) is a general ledger account that represents a company's obligation to pay off short-term obligations to creditors or suppliers.
In contrast to accrued interest, which is a type of accrued expense, accrued expenses are costs that have already been incurred but have not yet been paid for.
The ability of an organization (or a system, such as a computer network) to perform well under increased or expanding workload is referred to as scalability.