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Short-Term Bank Loans
Borrowings from banks that are scheduled to be repaid within a year.
Reserve Inventory Storage Costs
Expenses associated with storing unsold merchandise or materials that a business holds in reserve beyond its immediate operational needs.
Shortage Cost
Costs incurred when demand exceeds supply, including opportunity costs of unmet sales and customer dissatisfaction.
Marketable Securities
Financial instruments that can be easily converted to cash without significant loss of value.
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