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The temperature of water CANNOT drop below freezing and sustain life because:
Long-Term Credit Sales
Sales made on credit with repayment terms extending beyond the standard period, typically over a year or more.
Profitable Credit Sales
Sales made on credit that generate a profit for the company, after accounting for the cost of goods sold and other expenses related to the sale.
Net Realizable Value
The estimated selling price of goods, minus the costs of their sale or disposal, used in accounting to determine the value of an asset in the balance sheet.
Unrealized Loss
A decrease in the value of an investment or asset that has not been sold, hence the loss has not been realized.
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