ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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OBSERVE / OBSERVATION Definition
OBSERVE / OBSERVATION is to watch and test a client action, e.g., taking inventory.
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CONSUMPTION SMOOTHING is aimed at protecting consumption patterns from the impact of shocks, and can take effect either before or after their occurrence. Post-shock responses include modifying consumption, raising income by mobilizing labor or selling assets, drawing on informal or formal sources of savings, or activating claims on informal insurance mechanisms.
CASH FROM FINANCING is the sum of all the individual financing activity cash flow line items.