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When using the critical ratio (CR) priority sequencing rule:
Liquidation Expenses
Costs associated with closing down a business, including selling assets, paying off creditors, and distributing any remaining assets to shareholders.
Cash Balance
The amount of cash a company holds in its accounts at a given time.
Safe Distribution
The allocation of resources or assets in a manner that minimizes risk and ensures the security of such distribution.
Account Balances
The amounts in financial accounts at a specific point in time, representing resources, obligations, or ownership equity.
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