Examlex
Only ________ can be both a resource and a capability.
Accounts Receivable
Money owed to a business by its clients for goods or services delivered but not yet paid for.
Bad Debts
Amounts owed to a company that are not expected to be received, often due to the debtor being unable to pay. These are often written off as an expense.
Financing Activities
Transactions that result in changes in the size and composition of the equity and borrowings of an entity, as reported in the cash flow statement.
Repayment of Borrowings
The process of paying back borrowed funds to creditors, including the principal amount and any applicable interest.
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