NEGATIVE CASH FLOW Definition

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NEGATIVE CASH FLOW is where expenditures required to maintain an investment exceed income received on the investment, i.e. spending in a business is greater than earnings.

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ORDERLY LIQUIDATION VALUE is the liquidation value at which the asset or assets are sold over a reasonable period of time to maximize proceeds received.

AUXILIARY JOURNAL is a journal in which accounting information is stored both before and after the transfer to the General Ledger.

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