Examlex
The change in short-term payables to suppliers would be classified into which of the following categories for purposes of disclosure in the Statement of Cash Flows?
Trailer Parking Brakes
A braking system designed specifically for trailers to prevent them from rolling when parked or during hitching and unhitching operations.
5th Wheel Locks
Mechanical devices designed to secure the fifth wheel coupling on a tractor-trailer, preventing unauthorized detachment of the trailer.
Bowed Upper Coupler
A condition in semi-trailers where the front upper plate, which connects to the tractor, is bent or curved, potentially affecting connection and safety.
High Hitch
A potentially dangerous tractor-to-trailer coupling condition in which the fifth wheel locking mechanism engages but the trailer kingpin sits on top of the jaws.
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