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When consigned goods are sold by a factor:
Interest Rate
The fee a lender imposes on a borrower for asset usage, represented as a proportion of the principal amount.
Note
An instrument of debt that specifies the terms under which monies are borrowed and must be repaid, including interest rates and due date.
Notes Receivable
Written promises for amounts to be received within a certain period, recognized as assets on the balance sheet.
Contingent Liability
A potential obligation that depends on a future event arising from past transactions or events.
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