Examlex
The purchase of long-term assets by issuing debt is recorded as both an investing activity and a financing activity.Purchase of long-term assets by issuing debt is reported as a noncash activity either directly after the cash flow statement or in a separate note to the financial statements.
Diversification
A risk management strategy that mixes a wide variety of investments within a portfolio.
Product Development
The creation of new products or the improvement of existing ones, involving idea generation, design, testing, and commercialization processes.
Market Penetration
An indicator of the total sales or use of a product or service relative to the maximum potential market for that product or service.
Market Development
Strategies or activities aimed at finding new markets or expanding existing ones for a product or service.
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