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.
Lanthanum or La (57). This silver-white metal is one of the most reactive rare earth elements. It is used to make special optical glasses, including infrared absorbing glass, camera and telescope lenses, and can also be used to make steel more malleable.Other applications for lanthanum include wastewater treatment and petroleum refining.candium, a silvery-white metal, is a non-lanthanide rare earth. It is used in many popular consumer products, such as televisions and fluorescent or energy-saving lamps. In industry, the primary use of scandium is to strengthen metal compounds.