DISTRIBUTION CHANNEL Definition

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DISTRIBUTION CHANNEL is a way of selling a company's product either directly or through distributors, e.g. wholesalers or small retailers.

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INVISIBLE INCOME is foreign income from sources other than the movement of goods; can include earnings from tourism, banking, shipping, insurance and investment.

MANAGEMENT'S SPECIALIST is an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial statements.

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