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Quality of Earnings

The ratio of stock price (i.e., market value of a company) to the current replacement value of a company's tangible...

Net Credit Sales

The amount that results from deducting cash sales from total sales. In other words, it is equal to the net...

Factoring

A financial transaction whereby an entity sells or transfers title to its accounts receivable (A/R) to a third party (known...

Sale of Accounts Receivable

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

Sale of AR

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

Sale of Receivables

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...