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Which of the following is not a guiding principle for making strategic links according to Seibert and colleagues?
Liabilities
Financial obligations or debts owed by a company to creditors, representing claims against a company's assets.
Cash
Money in the form of coins or banknotes, used for transactions, and considered the most liquid asset.
Credit
A contractual agreement in which a borrower receives something of value now and agrees to repay the lender at a later date, often with interest.
Asset Account
A type of account that shows the value of all assets a company has, including tangible and intangible items.
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