CASH ON HAND literally means coin, currency, and cash items on hand. It is not possible to have negative cash on hand.
DSO, in accounting, is an acronym that usually means Days Sales Outstanding.
BOND ANTICIPATION NOTE (BAN) is a tax-exempt note that is issued as temporary or bridge financing until a bond issue is floated. The proceeds from the bond issue are then used to payoff the bond anticipation note.
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