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.
It gave its name to the lanthanide series, a group of 15 similar elements between lanthanum and lutetium in the periodic table: it is also sometimes considered the first element of the 6th-period transition metals. As such, it almost always assumes the oxidation state +3.lthough it is classified as a rare earth element, lanthanum is the 28th most abundant element in the Earth's crust, being just under three times as abundant as lead. In minerals such as monazite and bastnaesite, bastnÃ¤site lanthanum makes up over a quarter of the lanthanide. content