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There is a general consensus that external factors are more important than internal
variables in determining whether or not corporate crimes will be committed.
Accrued Expenses
Expenses that have been incurred but not yet paid for, representing future obligations that a company recognizes on its financial statements.
Capital Lease
A lease classified as a purchase by the lessee for accounting purposes, where the lessee obtains significant ownership rights over the asset.
Operating Lease
is a rental agreement allowing a lessee to use an asset temporarily without ownership, typically with terms significantly shorter than the asset's life.
Operating Cash Flows
The cash generated from the normal operating activities of a business, reflecting its ability to generate positive cash flow to maintain and grow its operations.
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