Actually I agree with your points, my comment was made in a rush and on reflection is full of hubris. My complaint was with the article which is attempting to d

Actually I agree with your points, my comment was made in a rush and on reflection is full of hubris. My complaint was with the article which is attempting to define terms for newcomers not defining this term. I didn't mean non accountants shouldn't use the term, I meant that use of this term as an acronymn without definition in a definitions of things article seemed inappropriate.