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According to your text, one reason researchers should annotate sources is because
Credit Sales
Sales where payment is deferred to a later date, typically generating receivables for the selling entity.
Sales Returns
Goods returned by customers to the seller for a refund or credit, often due to defects or dissatisfaction.
Allowances
Amounts deducted from gross revenue or expenses, accounting for items like returns, damaged goods, or discounts.
Operating Cycles
The period it takes for a company to purchase inventory, sell it, and convert the sale into cash.
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