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Motivation to perform is thought to be related strongly to:
Direct Materials Purchases
Expenditures for raw materials that are directly traceable to the manufacturing of a product and are a significant part of the production process.
Fixed Assets
Long-term tangible assets held for business use and not expected to be converted to cash in the short term.
Accounts Receivable
Accounts receivable represent the money owed to a company by its customers for goods or services that have been delivered but not yet paid for.
Credit Sales
Sales made by a company where the payment is delayed as agreed by both the seller and the buyer.
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