TRANSACTION DRIVERS are used to count the frequency of an activity, i.e., the number of times an activity is performed.
RECEIVABLE is an amount awaiting receipt of payment.
GOING SHORT is the selling of commodities, bonds, or stock before actually buying it. This happens when a dealer or investor believes the price of the item (on the date of its delivery to the buyer) will be lower than its current price. He or she expects to make a profit by buying the item on or just before its delivery date. See GOING LONG.
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