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Cash Flow Hedge
A type of hedge that is used to manage exposure to variability in cash flows that is attributable to a particular risk associated with a recognized asset or liability or a forecasted transaction.
Forward Contract
A tailor-made deal between two participants to transfer an asset at a fixed price on a specified future date.
Net Method
An accounting method that records the net of discounts or expenses directly on invoices at the time of purchase or sale.
Selling Price
The price at which a product or service is sold to customers, reflecting the cost plus any added profit margin.
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