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What are "forbidden lines"? Briefly describe how they form.
Payments
Transactions involving the transfer of money or equivalent to another party in exchange for goods, services, or to fulfill a legal obligation.
Merchandise Inventory
Goods that a retailer or wholesaler purchases for resale to customers.
Ending Merchandise Inventory
The final stock value of goods being sold by a retail or wholesale company at the close of an accounting period.
Purchase Allowances
Reductions in the price paid by a buyer to a seller, due to minor defects or quality issues with the goods provided.
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