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A variation of off-price retailing includes
Securitization
The process of converting assets, often illiquid, into marketable securities.
Structured Entity
A legal entity with a specific purpose, restricted operations, and a limited scope of activities, often created for securitization, investment, or to hold assets.
Receivables
Money owed to a company by customers or clients for goods or services that have been delivered or used but not yet paid for.
Cost Method
An accounting approach used for recording investments, where the investment is recorded at its acquisition cost without any subsequent change in its value unless there is an impairment or disposal.
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