APPORTION is to divide and share out according to a plan.
OPERATING EFFECTIVENESS is how an internal control was applied, the consistency with which it was applied, and by whom.
TECHNICALLY BANKRUPT means that the company has, at least temporarily, run out of cash to pay its bills and is, at the moment, bankrupt. However, it may recover by raising capital, collecting monies owed to it, or selling off various assets. When a company does not do this on its own, its creditors may, through the courts, put a company officially or legally into bankruptcy.
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