__ plug

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it’s A 7 letters crossword puzzle definition.
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Possible Answers: SPARK.

Last seen on: LA Times Crossword 15 Nov 18, Thursday

Random information on the term “__ plug”:

A plug, also known as reconciling amount, is an unsupported adjustment to an accounting record or general ledger. [1] Ideally, bookkeeping should account for all numbers during reconciliation, i.e. when comparing two sets of accounting records to make sure they are in agreement. However, discrepancies, i.e. unintentional accounting errors can occur, for example due to data entry, or an adding or a rounding error. An organization may use a plug for an immaterial amount, because it may not be cost effective to search through numerous pages of transactions to find the error. The acceptability of a plug depends upon the amount: a plug must be immaterial in order to be justified.

The most basic definition of a plug may be “a placeholder number which is used in an overall cost or budget estimate until a more accurate figure can be obtained”.[2]

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Plugging has been described as “the use of false numbers in financial ledgers that forces balances, and effectively masks accounting errors and control deficiencies”.[3]

__ plug on Wikipedia

Random information on the term “SPARK”:

A spark is an incandescent particle.[1] Sparks may be produced by pyrotechnics, by metalworking or as a by-product of fires, especially when burning wood.

In pyrotechnics, iron filings and metal alloys such as magnalium may be used to create sparks.[2] The quantity and style of sparks produced depends on the composition and pyrophoricity of the metal and can be used to identify the type of metal by spark testing. In the case of iron, the presence of carbon is required, as in carbon steel — about 0.7% is best for large sparks. The carbon burns explosively in the hot iron and this produces pretty, branching sparks.[3] The color of sparks used in pyrotechnics is determined by the material that the sparks are made from, with the possibility of adding different chemical compounds to certain materials to further influence the color of the sparks. The duration a spark’s existence is determined by the initial size of the particle, with a larger size leading to a longer-lasting spark.[2]

SPARK on Wikipedia