ACCOUNT AGING Definition

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ACCOUNT AGING usually refers to the methods of tracking past due accounts in accounts receivable based on the dates the charges were incurred. Account aging can also be used in accounts payable, to a lesser degree, to monitor payment history to suppliers. See also AGING OF ACCOUNTS.

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MANAGEMENT BUY-IN is the purchase of a company that is in trouble where the investors bring in new management for a turn-around.

CASH FLOW STATEMENT see STATEMENT OF CASH FLOWS.

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