SMA see SPECIAL MEMORANDUM ACCOUNT.
EXIT STRATEGY codifies and gives a business owner or investor a way to reduce or liquidate his/her stake in a business and, if the business is successful, make a substantial profit.
AVERAGE SETTLEMENT PERIOD is calculated: For Debtors = Trade Debtors X 365 days / Credit Sales
For Creditors = Trade Creditors X 365 days / Credit Purchases.
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