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Current Assets
Short-term assets that a company owns, which are expected to be converted into cash within one year, such as inventory, cash, and accounts receivable.
Average Collection Period
A financial metric that measures the average number of days it takes a company to collect payments from its credit sales.
Fixed Assets
Long-term tangible assets held for business use and not expected to be converted to cash in the upcoming fiscal year, such as machinery, buildings, and land.
Full Capacity
The maximum level of output that a company can sustain over a long period without increasing its resources.
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