Accrued expenses represent expenses incurred but not yet paid by the company. When companies receive invoices for services or products they received, the money owed represents an accrued expense. The company records the expense when it receives the invoice. If the company will not receive an invoice until the following period, the accounting staff records a manual accrual entry increasing accounts payable and increasing the expense for the amount of the transaction.
Lanthanum was discovered by Carl Gustaf Mosander in 1839 at Sweden. Origin of name: from the Greek word  lanthanein  meaning  to lie hidden . Carl Gustav Mosander recognized the element lanthanum in impure cerium nitrate in 1839.t is one of the most reactive of the rare-earth metals. It oxidises rapidly when exposed to air. Cold water attacks lanthanum slowly, and hot water attacks it much more rapidly. The metal reacts directly with elemental carbon, nitrogen, boron, selenium, silicon, phosphorus, sulphur, and with halogens.
Overview. Lanthanum is the third element in Row 6 of the periodic table. The periodic table is a chart that shows how chemical elements are related to each other. Lanthanum is a transition element in Group 3 (IIIB) of the periodic table. Lanthanum's position makes it one of the transition metals. The transition metals are found in the center of the periodic table, in Groups 3 through 12. Lanthanum can also be classified as a rare earth element.