Develope and Adjustment

noun

• Making or becoming suitable; adjusting to circumstances.
  • synonyms: accommodation, fitting
• The act of making something different (as e. G. The size of a garment.
  • synonyms: alteration, modification
• The act of adjusting something to match a standard.
  • synonyms: registration, readjustment
• The process of adapting to something (such as environmental conditions.
  • synonyms: adaptation, adaption
• An amount added or deducted on the basis of qualifying circumstances.
  • usage: "an allowance for profit"
  • synonyms: allowance

• (n.) The act of adjusting or condition of being adjusted; act of bringing into proper relations; regulation.
• (n.) Settlement of claims; an equitable arrangement of conflicting claims, as in set-off, contribution, exoneration, subrogation, and marshaling.
• (n.) The operation of bringing all the parts of an instrument, as a microscope or telescope, into their proper relative position for use; the condition of being thus adjusted; as, to get a good adjustment; to be in or out of adjustment.

Can be either: 1. An increase or decrease to an account resulting from ADJUSTING ENTRIES; or, 2. Changing an account balance due to some event, e. G.,' ADJUSTMENT' of an account due to the return of merchandise for credit.