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Financing Activities
Financing activities are transactions between a business and its financiers, such as issuing debt or equity, to raise capital or pay dividends.
Cash Flow Statement
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, separating activities into operating, investing, and financing.
Credit Policies
The guidelines that a company follows to determine the creditworthiness of customers and the terms under which credit will be extended.
Bad Debt Expense
The expense recognized when receivables are no longer collectible, reflecting estimated losses from extending credit.
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