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Borrowed Money
Funds that have been loaned to an entity and must be repaid to the lender, often with interest, at a future date.
Balance Sheet Equation
The fundamental accounting equation representing the relationship between an entity's assets, liabilities, and equity (Assets = Liabilities + Equity).
Investing Activities
Financial transactions related to the acquisition or sale of long-term assets and other investments.
Cash Flow
The net amount of cash being transferred into and out of a business, considered in terms of operating, investing, and financing activities.
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