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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BOTTOM UP is a concept of analyzing a subject, such as costs or revenue, starting from the lowest level working towards the top.

MEMOS written records supporting journal entries. Credit memos support credits, while debit memos support debit entries. See Memo Entry.

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