DEBIT RECORD (DR) is an entry in a double-entry bookkeeping system recording an increase in an asset or an expense, or a decrease in liability, or owners equity item. Debit entries are conventionally made on the left-hand side of T accounts.
MONETARY is anything pertaining to or having to do with money, money creation, money supply, and the government management of money.
TOTAL CASH FLOW FROM FINANCING accounts for inflows and outflows of cash resulting from debt issuance and financing, the issuance of any new stock, dividend payments, and any repurchase of existing stock.
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