LESS THAN CONTAINER LOAD Definition

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LESS THAN CONTAINER LOAD (LCL) is a shipment in which the freight does not completely fill the container; or a particular consignors freight when combined with others to produce a full container load.

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DIVIDEND COVER see DIVIDEND PAYOUT RATIO.

CASH BUDGET tracks a business's anticipated cash receipts and disbursements. This is a very detailed and important schedule that draws on information in the Operating Budget.

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