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When a bond's rating changes from AA to A and investors did not anticipate the change
Interest Charges
Costs incurred for borrowing money, calculated as a percentage of the principal amount loaned.
Account Payable
An obligation of a company to pay a short-term debt to its creditors or suppliers.
Deductions
Amounts subtracted from gross income or revenue to calculate net income or taxable income, including expenses, allowances, and discounts.
Employee Receivables
Amounts owed to a company by its employees, often due to overpayment or advancements.
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