FLOTATION COST is the percentage cost of issuing new common stock.

OTHER CURRENT LIABILITIES includes any other current liabilities, including bank overdrafts and accrued expenses.

DEDUCTIVE ACCOUNTING THEORY (mathematical method) assumes that optimal accounting standards and reporting rules can be derived by deduction much in the way that Pythagoras derived the rule for measuring the hypotenuse of a triangle based upon square root of the summed squares of the other two sides (assuming one angle is a perfect 90-degree angle).

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