Examlex
Horizontal analysis is the comparison of:
Cash Disbursements
Financial payments made by a business, including expenses, creditor payments, and inventory purchases.
Seasonal Merchandise
Products that are particularly popular or in demand during specific seasons or periods of the year.
Maturity Hedging
A financial strategy used to manage the risk associated with the timing of cash flows, particularly the mismatch between asset maturities and liability maturities.
Short-Term Assets
Assets expected to be converted into cash or used up within one year or an operating cycle, whichever is longer.
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