variable de fonctionnement

CONT: A variable may either give status or operating information (also called ""level"" or ""rate"" variables, respectively). A status variable defines a condition as of a given point in time, such as a cash balance of $17,000 at the end of the year. An operating variable defines a rate of activity during a given time period, such as sales of $73,000 during the month of April. A financial balance sheet typifies status or level variables, and an income statement illustrates operating or rate variables.