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Two major defensive processes described by Rogers are
Bonds Payable
Long-term liabilities representing money a company owes to bondholders.
Cash Dividend
A payment made by a company to its shareholders, typically in cash, out of its current or retained earnings.
Direct Method
An approach in accounting that allocates service department costs directly to producing departments without considering service departments' interrelations.
Operating Activities
Transactions and other events related to the primary operations of a business, such as selling products or services.
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