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The decomposition of Process 1.1 would be shown on a level-1 diagram.
Investing Decision
Choices made by individuals or firms regarding the allocation of resources to investment opportunities with the aim of achieving additional income or capital gains.
Bad Debts
Money owed to a company that is unlikely to be paid and written off as a loss.
Credit Policy
The guidelines a company follows to determine credit terms, credit limits, and collection procedures for its customers.
Overdue Accounts
Accounts receivable that have not been paid by the due date, indicating delayed payments from customers.
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